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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 D
Beer
Subpart D. Beer
§ 5051
- Imposition and rate of tax
§ 5052
- Definitions
§ 5053
- Exemptions
§ 5054
- Determination and collection of tax on beer
§ 5055
- Drawback of tax
§ 5056
- Refund and credit of tax, or relief from liability