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.)