Statutes, codes, and regulations

United States Code

Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter A - GALLONAGE AND OCCUPATIONAL TAXES

Part II - MISCELLANEOUS PROVISIONS

Subpart D - OTHER PROVISIONS

Subpart D - OTHER PROVISIONS

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Section 5131 - Packaging distilled spirits for industrial uses
Section 5132 - Prohibited purchases by dealers

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