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title 26
INTERNAL REVENUE CODE
subtitle E
Alcohol, Tobacco, and Certain Other Excise Taxes
chapter 51
DISTILLED SPIRITS, WINES, AND BEER
subchapter A
Gallonage and Occupational Taxes
part I
GALLONAGE TAXES
subpart C
Wines
Subpart C. Wines
§ 5041
- Imposition and rate of tax
§ 5042
- Exemption from tax
§ 5043
- Collection of taxes on wines
§ 5044
- Refund of tax on wine
§ 5045
- Cross references