INTERNAL REVENUE CODE CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER

§§ 5001–5690 · 177 sections

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails.

There are too many sections here to show them all on one page. 177 of them are listed on the subdivision pages linked above; open one to read them. Any sections that belong directly here are listed below.

Subchapter A-Gallonage and Occupational Taxes

Subchapter B-Qualification Requirements for Distilled Spirits Plants

Subchapter C-Operation of Distilled Spirits Plants

Subchapter D-Industrial Use of Distilled Spirits

Subchapter E-General Provisions Relating to Distilled Spirits

Subchapter F-Bonded and Taxpaid Wine Premises

Subchapter G-Breweries

Subchapter H-Miscellaneous Plants and Warehouses

Subchapter I-Miscellaneous General Provisions

Subchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Text of the U.S. Code 2024 Edition (govinfo), imported 2026-07-04. Amendments enacted after the 2024 Edition are not reflected. Read the official text ↗

Source: United States Code / CFR (uscode.house.gov, govinfo.gov) — U.S. federal law, public domain (17 U.S.C. § 105).

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