Title 26
1,899 sections in this title — page 10 of 19.
§ 535
Accumulated taxable income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part I— CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
§ 5351
Bonded wine cellar
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5352
Taxpaid wine bottling house
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5353
Bonded wine warehouse
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5354
Bond
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5355
General provisions relating to bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5356
Application
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 5357
Premises
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT
§ 536
Income not placed on annual basis
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part I— CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
§ 5361
Bonded wine cellar operations
Subtitle 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
§ 5362
Removals of wine from bonded wine cellars
Subtitle 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
§ 5363
Taxpaid wine bottling house operations
Subtitle 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
§ 5364
Wine imported in bulk
Subtitle 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
§ 5365
Segregation of operations
Subtitle 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
§ 5366
Supervision
Subtitle 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
§ 5367
Records
Subtitle 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
§ 5368
Gauging and marking
Subtitle 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
Inventories
Subtitle 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
§ 537
Reasonable needs of the business
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part I— CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
§ 5370
Losses
Subtitle 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
§ 5371
Insurance coverage, etc.
Subtitle 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
§ 5372
Sampling
Subtitle 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
§ 5373
Wine spirits
Subtitle 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
§ 5381
Natural wine
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5382
Cellar treatment of natural wine
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5383
Amelioration and sweetening limitations for natural grape wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5384
Amelioration and sweetening limitations for natural fruit and berry wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5385
Specially sweetened natural wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5386
Special natural wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5387
Agricultural wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5388
Designation of wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
§ 5391
Exemption from distilled spirits taxes
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part IV— GENERAL
§ 5392
Definitions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part IV— GENERAL
§ 5401
Qualifying documents
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part I— ESTABLISHMENT
§ 5402
Definitions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part I— ESTABLISHMENT
§ 5403
Cross references
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part I— ESTABLISHMENT
§ 541
Imposition of personal holding company tax
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 5411
Use of brewery
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5412
Removal of beer in containers or by pipeline
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5413
Brewers procuring beer from other brewers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5414
Transfer of beer between bonded facilities
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5415
Records and returns
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5416
Definitions of package and packaging
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5417
Pilot brewing plants
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 5418
Beer imported in bulk
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS
§ 542
Definition of personal holding company
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 543
Personal holding company income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 544
Rules for determining stock ownership
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 545
Undistributed personal holding company income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 546
Income not placed on annual basis
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 547
Deduction for deficiency dividends
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES
§ 55
Alternative minimum tax imposed
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 5501
Establishment
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part I— VINEGAR PLANTS
§ 5502
Qualification
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part I— VINEGAR PLANTS
§ 5503
Construction and equipment
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part I— VINEGAR PLANTS
§ 5504
Operation
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part I— VINEGAR PLANTS
§ 5505
Applicability of provisions of this chapter
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part I— VINEGAR PLANTS
§ 5511
Establishment and operation
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part II— VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
§ 5512
Control of products after manufacture
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part II— VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
§ 5551
General provisions relating to bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5552
Installation of meters, tanks, and other apparatus
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5553
Supervision of premises and operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5554
Pilot operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5555
Records, statements, and returns
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5556
Regulations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5557
Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5558
Authority of enforcement officers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5559
Determinations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5560
Other provisions applicable
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5561
Exemptions to meet the requirements of the national defense
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 5562
Exemptions from certain requirements in cases of disaster
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions
§ 56
Adjustments in computing alternative minimum taxable income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 5601
Criminal penalties
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5602
Penalty for tax fraud by distiller
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5603
Penalty relating to records, returns, and reports
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5604
Penalties relating to marks, brands, and containers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5606
Penalty relating to containers of distilled spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5607
Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5608
Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5609
Destruction of unregistered stills, distilling apparatus, equipment, and materials
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 561
Definition of deduction for dividends paid
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part IV— DEDUCTION FOR DIVIDENDS PAID
§ 5610
Disposal of forfeited equipment and material for distilling
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5611
Release of distillery before judgment
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5612
Forfeiture of taxpaid distilled spirits remaining on bonded premises
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5613
Forfeiture of distilled spirits not closed, marked, or branded as required by law
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5614
Burden of proof in cases of seizure of spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 5615
Property subject to forfeiture
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
§ 562
Rules applicable in determining dividends eligible for dividends paid deduction
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part IV— DEDUCTION FOR DIVIDENDS PAID
§ 563
Rules relating to dividends paid after close of taxable year
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part IV— DEDUCTION FOR DIVIDENDS PAID
§ 564
Dividend carryover
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part IV— DEDUCTION FOR DIVIDENDS PAID
§ 565
Consent dividends
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part IV— DEDUCTION FOR DIVIDENDS PAID
§ 5661
Penalty and forfeiture for violation of laws and regulations relating to wine
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
§ 5662
Penalty for alteration of wine labels
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
§ 5663
Cross reference
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
§ 5671
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
§ 5672
Penalty for failure of brewer to comply with requirements and to keep records and file returns
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
§ 5673
Forfeiture for flagrant and willful removal of beer without taxpayment
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
§ 5674
Penalty for unlawful production or removal of beer
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
§ 5675
Penalty for intentional removal or defacement of brewer’s marks and brands
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING