26 USC 5045: Cross references
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26 USC 5045: Cross references Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart C-Wines
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§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.