59765 laws
59765 laws
- § 5236. Discontinuance of storage facilities and transfer of distilled spirits
- § 5241. Authority to denature
- § 5242. Denaturing materials
- § 5243. Sale of abandoned spirits for denaturation without collection of tax
- § 527. Political organizations
- § 5271. Permits
- § 5272. Bonds
- § 5273. Sale, use, and recovery of denatured distilled spirits
- § 5274. Applicability of other laws
- § 5275. Records and reports
- [§ 5276. Repealed. [Pub. L. 109–59, title XI, § 11125(a)(3)](/us/pl/109/59/tXI/s11125/a/3), Aug. 10, 2005, [119 Stat. 1953](/us/stat/119/1953)]
- § 528. Certain homeowners associations
- § 529. Qualified tuition programs
- § 5291. General
- § 529A. Qualified ABLE programs
- § 53. Credit for prior year minimum tax liability
- § 530. Coverdell education savings accounts
- § 5301. General
- § 530A. Trump accounts
- § 531. Imposition of accumulated earnings tax
- § 5311. Detention of containers
- § 5312. Production and use of distilled spirits for experimental research
- § 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5356. Application
- § 5314. Special applicability of certain provisions
- [§ 5315. Repealed. [Pub. L. 94–455, title XIX, § 1905(a)(19)](/us/pl/94/455/tXIX/s1905/a/19), Oct. 4, 1976, [90 Stat. 1820](/us/stat/90/1820)]
- § 532. Corporations subject to accumulated earnings tax
- § 533. Evidence of purpose to avoid income tax
- § 534. Burden of proof
- § 535. Accumulated taxable income
- § 5351. Bonded wine cellar
- § 5352. Taxpaid wine bottling house
- § 5353. Bonded wine warehouse
- § 5354. Bond
- § 5357. Premises
- § 536. Income not placed on annual basis
- § 5361. Bonded wine cellar operations
- § 5362. Removals of wine from bonded wine cellars
- § 5363. Taxpaid wine bottling house operations
- § 5364. Wine imported in bulk
- § 5365. Segregation of operations
- § 5366. Supervision
- § 5367. Records
- § 5368. Gauging and marking
- § 5369. Inventories
- § 537. Reasonable needs of the business
- § 5370. Losses
- § 5371. Insurance coverage, etc
- § 5372. Sampling
- § 5373. Wine spirits