Subpart A - DISTILLED SPIRITS
- Section 5001 - Imposition, rate, and attachment of tax
- Section 5002 - Definitions
- Section 5003 - Cross references to exemptions, etc
- Section 5004 - Lien for tax
- Section 5005 - Persons liable for tax
- Section 5006 - Determination of tax
- Section 5007 - Collection of tax on distilled spirits
- Section 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- Section 5009 - Repealed
- Section 5010 - Credit for wine content and for flavors content
- Section 5011 - Income tax credit for average cost of carrying excise tax