U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter A—Gallonage and Occupational Taxes (§§ 5001—5132) > PART I—GALLONAGE TAXES (§§ 5001—5067)