Title 26
1,899 sections in this title — page 9 of 19.
§ 5041
Imposition and rate of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart C— Wines
§ 5042
Exemption from tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart C— Wines
§ 5043
Collection of taxes on wines
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart C— Wines
§ 5044
Refund of tax on wine
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart C— Wines
§ 5045
Cross references
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart C— Wines
§ 505
Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part I— GENERAL RULE
§ 5051
Imposition and rate of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 5052
Definitions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 5053
Exemptions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 5054
Determination and collection of tax on beer
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 5055
Drawback of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 5056
Refund and credit of tax, or relief from liability
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer
§ 506
Organizations required to notify Secretary of intent to operate under 501(c)(4)
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part I— GENERAL RULE
§ 5061
Method of collecting tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5062
Refund and drawback in case of exportation
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5064
Losses resulting from disaster, vandalism, or malicious mischief
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5065
Territorial extent of law
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5066
Distilled spirits for use of foreign embassies, legations, etc.
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5067
Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 5068
Cross reference
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart E— General Provisions
§ 507
Termination of private foundation status
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part II— PRIVATE FOUNDATIONS
§ 508
Special rules with respect to section 501(c)(3) organizations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part II— PRIVATE FOUNDATIONS
§ 509
Private foundation defined
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part II— PRIVATE FOUNDATIONS
§ 51
Amount of credit
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart F— Rules for Computing Work Opportunity Credit
§ 5101
Notice of manufacture of still; notice of set up of still
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart A— Manufacturers of Stills
§ 5102
Definition of manufacturer of stills
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart A— Manufacturers of Stills
§ 511
Imposition of tax on unrelated business income of charitable, etc., organizations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
§ 5111
Eligibility
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart B— Nonbeverage Domestic Drawback Claimants
§ 5112
Registration and regulation
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart B— Nonbeverage Domestic Drawback Claimants
§ 5113
Investigation of claims
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart B— Nonbeverage Domestic Drawback Claimants
§ 5114
Drawback
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart B— Nonbeverage Domestic Drawback Claimants
§ 512
Unrelated business taxable income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
§ 5121
Recordkeeping by wholesale dealers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart C— Recordkeeping and Registration by Dealers
§ 5122
Recordkeeping by retail dealers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart C— Recordkeeping and Registration by Dealers
§ 5123
Preservation and inspection of records, and entry of premises for inspection
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart C— Recordkeeping and Registration by Dealers
§ 5124
Registration by dealers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart C— Recordkeeping and Registration by Dealers
§ 513
Unrelated trade or business
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
§ 5131
Packaging distilled spirits for industrial uses
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart D— Other Provisions
§ 5132
Prohibited purchases by dealers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart D— Other Provisions
§ 514
Unrelated debt-financed income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
§ 515
Taxes of foreign countries and possessions of the United States
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
§ 5171
Establishment
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5172
Application
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5173
Bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5175
Export bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5176
New or renewed bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5177
Other provisions relating to bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5178
Premises of distilled spirits plants
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5179
Registration of stills
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5180
Signs
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5181
Distilled spirits for fuel use
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5182
Cross references
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 52
Special rules
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart F— Rules for Computing Work Opportunity Credit
§ 5201
Regulation of operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 5202
Supervision of operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 5203
Entry and examination of premises
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 5204
Gauging
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 5206
Containers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 5207
Records and reports
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS
§ 521
Exemption of farmers’ cooperatives from tax
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part IV— FARMERS’ COOPERATIVES
§ 5211
Production and entry of distilled spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5212
Transfer of distilled spirits between bonded premises
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5213
Withdrawal of distilled spirits from bonded premises on determination of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5214
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5215
Return of tax determined distilled spirits to bonded premises
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5216
Regulation of operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General
§ 5221
Commencement, suspension, and resumption of operations
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart B— Production
§ 5222
Production, receipt, removal, and use of distilling materials
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart B— Production
§ 5223
Redistillation of spirits, articles, and residues
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart B— Production
§ 5231
Entry for deposit
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart C— Storage
§ 5232
Imported distilled spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart C— Storage
§ 5235
Bottling of alcohol for industrial purposes
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart C— Storage
§ 5236
Discontinuance of storage facilities and transfer of distilled spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart C— Storage
§ 5241
Authority to denature
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart D— Denaturation
§ 5242
Denaturing materials
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart D— Denaturation
§ 5243
Sale of abandoned spirits for denaturation without collection of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart D— Denaturation
§ 5244
Cross references
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart D— Denaturation
§ 526
Shipowners’ protection and indemnity associations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part V— SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
§ 527
Political organizations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part VI— POLITICAL ORGANIZATIONS
§ 5271
Permits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits
§ 5272
Bonds
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits
§ 5273
Sale, use, and recovery of denatured distilled spirits
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits
§ 5274
Applicability of other laws
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits
§ 5275
Records and reports
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits
§ 528
Certain homeowners associations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part VII— CERTAIN HOMEOWNERS ASSOCIATIONS
§ 529
Qualified tuition programs
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part VIII— CERTAIN SAVINGS ENTITIES
§ 5291
General
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part I— RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
§ 529A
Qualified ABLE programs
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part VIII— CERTAIN SAVINGS ENTITIES
§ 53
Credit for prior year minimum tax liability
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart G— Credit Against Regular Tax for Prior Year Minimum Tax Liability
§ 530
Coverdell education savings accounts
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part VIII— CERTAIN SAVINGS ENTITIES
§ 5301
General
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part II— REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
§ 530A
Trump accounts
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations › Part IX— TRUMP ACCOUNTS
§ 531
Imposition of accumulated earnings tax
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
§ 5311
Detention of containers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part III— MISCELLANEOUS PROVISIONS
§ 5312
Production and use of distilled spirits for experimental research
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part III— MISCELLANEOUS PROVISIONS
§ 5313
Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part III— MISCELLANEOUS PROVISIONS
§ 5314
Special applicability of certain provisions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter E— General Provisions Relating to Distilled Spirits › Part III— MISCELLANEOUS PROVISIONS
§ 532
Corporations subject to accumulated earnings tax
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
§ 533
Evidence of purpose to avoid income tax
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
§ 534
Burden of proof
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