Legalize59765 laws
59765 laws
- § 5560. Other provisions applicable
- § 5561. Exemptions to meet the requirements of the national defense
- § 5562. Exemptions from certain requirements in cases of disaster
- § 56. Adjustments in computing alternative minimum taxable income
- § 5601. Criminal penalties
- § 5602. Penalty for tax fraud by distiller
- § 7457. Witness fees
- § 5603. Penalty relating to records, returns, and reports
- § 5604. Penalties relating to marks, brands, and containers
- § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 561. Definition of deduction for dividends paid
- § 5610. Disposal of forfeited equipment and material for distilling
- § 5611. Release of distillery before judgment
- § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. Burden of proof in cases of seizure of spirits
- § 5615. Property subject to forfeiture
- § 562. Rules applicable in determining dividends eligible for dividends paid deduction
- § 563. Rules relating to dividends paid after close of taxable year
- § 564. Dividend carryover
- § 565. Consent dividends
- § 5661. Penalty and forfeiture for violation of laws and regulations relating to wine
- § 5662. Penalty for alteration of wine labels
- § 5663. Cross reference
- § 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673. Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674. Penalty for unlawful production or removal of beer
- § 5675. Penalty for intentional removal or defacement of brewer’s marks and brands
- [§ 5676. Repealed. [Pub. L. 94–455, title XIX, § 1905(b)(1)(A)](/us/pl/94/455/tXIX/s1905/b/1/A), Oct. 4, 1976, [90 Stat. 1822](/us/stat/90/1822)]
- § 5681. Penalty relating to signs
- § 5682. Penalty for breaking locks or gaining access
- § 5683. Penalty and forfeiture for removal of liquors under improper brands
- [§ 583. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(82)](/us/pl/94/455/tXIX/s1901/a/82), Oct. 4, 1976, [90 Stat. 1778](/us/stat/90/1778)]
- § 5684. Penalties relating to the payment and collection of liquor taxes
- § 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687. Penalty for offenses not specifically covered
- § 5688. Disposition and release of seized property
- [§ 5689. Repealed. [Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i)](/us/pl/94/455/tXIX/s1905/b/2/E/i), Oct. 4, 1976, [90 Stat. 1822](/us/stat/90/1822)]
- § 5690. Definition of the term “person”
- [§ 5691. Repealed. [Pub. L. 109–59, title XI, § 11125(b)(19)(A)](/us/pl/109/59/tXI/s11125/b/19/A), Aug. 10, 2005, [119 Stat. 1956](/us/stat/119/1956)]
- [§ 5692. Repealed. [Pub. L. 90–618, title II, § 206(a)](/us/pl/90/618/tII/s206/a), Oct. 22, 1968, [82 Stat. 1235](/us/stat/82/1235)]
- § 56A. Adjusted financial statement income
- § 57. Items of tax preference
- § 5701. Rate of tax