Subpart E – General Provisions

General Provisions

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart E

Details

• Reference: Subpart E
• Legend: General Provisions
• USCode Year: 2013

Provision Content

Prior Provisions

A prior subpart E, comprising sections 5061 to 5065, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

1978—Pub. L. 95–423, §1(b), Oct. 6, 1978, 92 Stat. 936, substituted Losses resulting from disaster, vandalism, or malicious mischief for Losses caused by disaster in item 5064.

1971—Pub. L. 91–659, §3(b), Jan. 8, 1971, 84 Stat. 1966, added item 5066 and redesignated former item 5066 as 5067.

1965—Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150, struck out item 5063 Floor stocks tax refunds on distilled spirits, wines, cordials, and beer.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5010 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5010, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

26-U.S.C.-5054 in the Legal Encyclopedia: Wines

In this entry about 26-U.S.C.-5054, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

Subpart E – General Provisions in the Legal Encyclopedia: Distilled Spirits

In this entry about Subpart E – General Provisions, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

26-U.S.C.-5044 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5044, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5061 – Method of Collecting Tax
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5062 – Refund and Drawback In Case of Exportation
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5063 – [Repealed. Pub. L. 89-44, Title V, §501(E), June 21, 1965, 79 Stat. 150]
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5064 – Losses Resulting From Disaster, Vandalism, Or Malicious Mischief
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5065 – Territorial Extent of Law
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5066 – Distilled Spirits For Use of Foreign Embassies, Legations, Etc
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart E/Section 5067 – Cross Reference