Internal Revenue Code:Sec. 5093. 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 II - OCCUPATIONAL TAX
          Subpart B - Brewer

Statute

    Sec. 5093. Cross references
 
          (1) For exemption of brewer from special tax as wholesale and
        retail dealer, see section 5113(a).
          (2) For provisions relating to liability for special tax for
        carrying on business in more than one location, see section
        5143(c).
          (3) For exemption from special tax in case of sales made on
        purchaser dealers' premises, see section 5113(d).

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1339.)

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5093, act Aug. 16, 1954, ch. 736, 68A Stat. 617,
    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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