U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition 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 Sec. 5045 - Cross references From the U.S. Government Publishing Office, www.gpo.gov §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. (Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1333.) Editorial Notes 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.
26 U.S.C. § 5045
§5045. Cross references
Edition 2024