Statutes, codes, and regulations
United States Code
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 TAXES
Subpart C - WINES
Section 5045 - Cross references

26 U.S.C. § 5045

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Current through P.L. 118-64 (published on www.congress.gov on 05/24/2024), except for [P. L. 118-63]
Section 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.

26 U.S.C. § 5045

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1333.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.