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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 F
Bonded and Taxpaid Wine Premises
part IV
GENERAL
Part IV. GENERAL
§ 5391
- Exemption from distilled spirits taxes
§ 5392
- Definitions