Internal Revenue Code:Sec. 5045. Cross references
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
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
Statute
Sec. 5045. Cross references
For provisions relating to the establishment and operation of
wineries, see subchapter F, and for penalties pertaining to
wine, see subchapter J.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1333.)
Miscellaneous
PRIOR PROVISIONS
A prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 85-859.
