26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart D: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart D-Beer
Jump To: MiscellaneousPrior Provisions

Subpart D-Beer

Sec.
5051.
Imposition and rate of tax.
5052.
Definitions.
5053.
Exemptions.
5054.
Determination and collection of tax on beer.
5055.
Drawback of tax.
5056.
Refund and credit of tax, or relief from liability.

        

Editorial Notes

Prior Provisions

A prior subpart D, comprising sections 5051 to 5057 of this title, related to beer, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .