Title 26, Internal Revenue CodeRelease 119-102
§5369 Inventories
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter F — Bonded and Taxpaid Wine Premises › PART II — OPERATIONS › § 5369
Summary
Owners of premises covered by this part must prepare and report inventories, following the form and timing the Secretary requires.
Full Legal Text
Title 26, §5369
Internal Revenue Code, Source: USLM XML via OLRC
Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary may by regulations prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5369, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5369
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102