26 USC 5045: Cross references
Text contains those laws in effect on November 14, 2024
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 C-Wines
§5045. Cross references
For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
(Added
Editorial Notes
Prior Provisions
A prior section 5045, act Aug. 16, 1954, ch. 736,