Internal Revenue Code:Sec. 5125. 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 E - Retail Dealers
Statute
Sec. 5125. Cross references
(1) For provisions relating to prohibited purchases by
dealers, see section 5117.
(2) For provisions relating to presumptions of liability as
wholesale dealer in case of sale of 20 wine gallons or more,
see section 5691(b).
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1345.)


