26 USC 5001
§ 5001 - Imposition, rate, and attachment of tax
- § 5001 - Imposition, rate, and attachment of tax
- CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1979 Amendment
- Effective Date of 1965 Amendment
- Effective Date
- Short Title
- Regulations
- Savings Provision
- References to Other Provisions of Law
- Repeal of Acts Mar. 3, 1877 and Oct. 18, 1888
- Administration of Refunds
- Floor Stocks Taxes on Distilled Spirits, Wine, and Beer
- Floor Stocks Tax Treatment of Articles in Foreign Trade Zones
- Floor Stocks Taxes on Distilled Spirits