Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter I— - Miscellaneous General Provisions › § 5558
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Internal Revenue Code — Source: USLM XML via OLRC
Reference
Citation
26 U.S.C. § 5558
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73