Internal Revenue Code:Sec. 5045. Cross references

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Contents


Location in Internal Revenue Code


     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

Statute

    Sec. 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.

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1333.)

Miscellaneous

                              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.
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