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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle E
Chapter 51
Subchapter A
Part I
Subpart A
§ 5001. Imposition, rate, and attachment of tax
§ 5002. Definitions
§ 5003. Cross references to exemptions, etc.
§ 5004. Lien for tax
§ 5005. Persons liable for tax
§ 5006. Determination of tax
§ 5007. Collection of tax on distilled spirits
§ 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
[§ 5009. Repealed.
§ 5010. Credit for wine content and for flavors content
§ 5011. Income tax credit for average cost of carrying excise tax
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