Federal

Title 26 — Internal Revenue Code

2,161 sections, each with the official text and a plain-English explanation of what it means for you.

• § 5179 — Registration of stills
• § 5180 — Signs
• § 5181 — Distilled spirits for fuel use
• § 5182 — Cross references
• § 51A — Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A) , Dec. 20, 2006 , 120 Stat. 2937 ]
• § 52 — Special rules
• § 5201 — Regulation of operations
• § 5202 — Supervision of operations
• § 5203 — Entry and examination of premises
• § 5204 — Gauging
• § 5205 — Repealed. Pub. L. 98–369, div. A, title IV, § 454(a) , July 18, 1984 , 98 Stat. 820 ]
• § 5206 — Containers
• § 5207 — Records and reports
• § 521 — Exemption of farmers’ cooperatives from tax
• § 5211 — Production and entry of distilled spirits
• § 5212 — Transfer of distilled spirits between bonded premises
• § 5213 — Withdrawal of distilled spirits from bonded premises on determination of tax
• § 5214 — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
• § 5215 — Return of tax determined distilled spirits to bonded premises
• § 5216 — Regulation of operations
• § 522 — Repealed. Pub. L. 87–834, § 17(b)(2) , Oct. 16, 1962 , 76 Stat. 1051 ]
• § 5221 — Commencement, suspension, and resumption of operations
• § 5222 — Production, receipt, removal, and use of distilling materials
• § 5223 — Redistillation of spirits, articles, and residues
• § 5231 — Entry for deposit
• § 5232 — Imported distilled spirits
• § 5233 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34) , July 26, 1979 , 93 Stat. 286 ]
• § 5234 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(35) , July 26, 1979 , 93 Stat. 286 ]
• § 5235 — Bottling of alcohol for industrial purposes
• § 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
• § 5244 — Cross references
• § 5251, 5252 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(38) , July 26, 1979 , 93 Stat. 286 ]
• § 526 — Shipowners’ protection and indemnity associations
• § 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• § 5276 — Repealed.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) , Aug. 10, 2005 , 119 Stat. 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
• § 5314 — Special applicability of certain provisions
• § 5315 — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19) , Oct. 4, 1976 , 90 Stat. 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
• § 5355 — General provisions relating to bonds
• § 5356 — Application
• § 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
• § 5381 — Natural wine
• § 5382 — Cellar treatment of natural wine
• § 5383 — Amelioration and sweetening limitations for natural grape wines
• § 5384 — Amelioration and sweetening limitations for natural fruit and berry wines
• § 5385 — Specially sweetened natural wines
• § 5386 — Special natural wines
• § 5387 — Agricultural wines
• § 5388 — Designation of wines
• § 5391 — Exemption from distilled spirits taxes
• § 5392 — Definitions
• § 54 — Repealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]
• § 5401 — Qualifying documents
• § 5402 — Definitions
• § 5403 — Cross references
• § 541 — Imposition of personal holding company tax
• § 5411 — Use of brewery
• § 5412 — Removal of beer in containers or by pipeline
• § 5413 — Brewers procuring beer from other brewers
• § 5414 — Transfer of beer between bonded facilities
• § 5415 — Records and returns
• § 5416 — Definitions of package and packaging
• § 5417 — Pilot brewing plants
• § 5418 — Beer imported in bulk
• § 542 — Definition of personal holding company
• § 543 — Personal holding company income
• § 544 — Rules for determining stock ownership
• § 545 — Undistributed personal holding company income
• § 546 — Income not placed on annual basis
• § 547 — Deduction for deficiency dividends
• § 54A to 54F — Repealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]
• § 54AA — Repealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]
• § 55 — Alternative minimum tax imposed
• § 5501 — Establishment
• § 5502 — Qualification
• § 5503 — Construction and equipment
• § 5504 — Operation
• § 5505 — Applicability of provisions of this chapter
• § 551 to 558 — Repealed. Pub. L. 108–357, title IV, § 413(a)(1) , Oct. 22, 2004 , 118 Stat. 1506 ]
• § 5511 — Establishment and operation
• § 5512 — Control of products after manufacture
• § 5521 to 5523 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(50) , July 26, 1979 , 93 Stat. 288 ]
• § 5551 — General provisions relating to bonds
• § 5552 — Installation of meters, tanks, and other apparatus
• § 5553 — Supervision of premises and operations
• § 5554 — Pilot operations
• § 5555 — Records, statements, and returns
• § 5556 — Regulations
• § 5557 — Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
• § 5558 — Authority of enforcement officers
• § 5559 — Determinations
• § 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
• § 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) , Oct. 4, 1976 , 90 Stat. 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
• § 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) , Oct. 4, 1976 , 90 Stat. 1822 ]
• § 5690 — Definition of the term “person”
• § 5691 — Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A) , Aug. 10, 2005 , 119 Stat. 1956 ]
• § 5692 — Repealed. Pub. L. 90–618, title II, § 206(a) , Oct. 22, 1968 , 82 Stat. 1235 ]
• § 56A — Adjusted financial statement income
• § 57 — Items of tax preference
• § 5701 — Rate of tax
• § 5702 — Definitions
• § 5703 — Liability for tax and method of payment
• § 5704 — Exemption from tax
• § 5705 — Credit, refund, or allowance of tax
• § 5706 — Drawback of tax
• § 5707 — Repealed. Pub. L. 89–44, title V, § 501(g) , June 21, 1965 , 79 Stat. 150 ]
• § 5708 — Losses caused by disaster
• § 5711 — Bond
• § 5712 — Application for permit
• § 5713 — Permit
• § 5721 — Inventories
• § 5722 — Reports
• § 5723 — Packages, marks, labels, and notices
• § 5731 — Imposition and rate of tax
• § 5732 — Payment of tax
• § 5733 — Provisions relating to liability for occupational taxes
• § 5734 — Application of State laws
• § 5741 — Records to be maintained
• § 5751 — Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal