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U.S. Code Title 26
Subtitle E
Chapter 51
Subchapter A
Part I
Subpart A
Night Mode
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[Section 5009: Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
Section 5010: Credit for wine content and for flavors content
Section 5011: Income tax credit for average cost of carrying excise tax