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U.S. Code Title 26
Subtitle E
Chapter 51
Subchapter A
Part I
Subpart D
Night Mode
Subpart D: Beer
Section 5051: Imposition and rate of tax
Section 5052: Definitions
Section 5053: Exemptions
Section 5054: Determination and collection of tax on beer
Section 5055: Drawback of tax
Section 5056: Refund and credit of tax, or relief from liability