Subpart A—Distilled Spirits (§§ 5001—5011)
- § 5001. Imposition, rate, and attachment of tax
- § 5002. Definitions
- § 5003. Cross references to exemptions, etc.
- § 5004. Lien for tax
- § 5005. Persons liable for tax
- § 5006. Determination of tax
- § 5007. Collection of tax on distilled spirits
- § 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- [§ 5009. Repealed.]
- § 5010. Credit for wine content and for flavors content
- § 5011. Income tax credit for average cost of carrying excise tax