26 USC Subtitle E, CHAPTER 51, Subchapter D: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter D-Industrial Use of Distilled Spirits
Jump To: MiscellaneousPrior ProvisionsAmendments

Subchapter D-Industrial Use of Distilled Spirits

Sec.
5271.
Permits.
5272.
Bonds.
5273.
Sale, use, and recovery of denatured distilled spirits.
5274.
Applicability of other laws.
5275.
Records and reports.
5276.
Occupational tax.1

        


Editorial Notes

Prior Provisions

A prior subchapter D, Rectifying Plants, consisted of part I, Establishment, and part II, Operation, and comprised sections 5271 to 5275 and 5281 to 5285, respectively, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1987- Pub. L. 100–203, title X, §10512(e)(2), Dec. 22, 1987, 101 Stat. 1330–449 , added item 5276.

1 Section repealed by Pub. L. 109–59 without corresponding amendment of subchapter analysis.