26 USC 5006 - Determination of tax

U.S Code last checked for updates: Nov 23, 2024

§ 5006.

Determination of tax

(a)

Requirements

(1)

In general

(2)

Distilled spirits not accounted for

(b)

Taxable loss

(1)

On original quantity

(2)

Alternative method

(3)

Application of subsection

(c)

Distilled spirits not bonded

(1)

General

(2)

Production at other than qualified plants

(d)

Unlawfully imported distilled spirits

(e)

Cross reference

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1320; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, §§ 804(a), 807(a)(4), July 26, 1979, 93 Stat. 274, 280.)

cite as: 26 USC 5006