Title 26 — Internal Revenue CodeRelease 119-73
§5045 Cross references
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart C— - Wines › § 5045
Full Legal Text
Title 26, §5045
Internal Revenue Code — Source: USLM XML via OLRC
For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5045
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73