Current through Pub. L. 119-100Open in workspace

§ 5045 Cross references

For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5045

Source: decipher.legal/usc/26/5045 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)