XXVI
INTERNAL REVENUE CODE OF 1954
CHAPTER 51. Distilled Spirits, Wines, and Beer—Continued SUBCHAPTER B. Distilleries—Continued
Part III. General provisions relating to distilleries and distilled spirits. Sec. 5211. Detention of cases, packages, or containers on suspicion,Sec. 5212. Prevention and detection of fraud Sec. 5213. Return of materials used in the manufacture of distilled spirits Sec. 5214. Regulation of tralfic in containers of distilled spirits Sec. 5215. Exemption of distillers of fruit brandy from certain requirements Sec. 5216. Mash, wort, and vinegar; vinegar factories. _ Sec. 5217. Exemptions relating to national emergency transfers SUBCHAPTER C. Internal Revenue bonded warehouses. Part I. Establishment. Sec. 5231. Authority to establish
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Sec. 5232. Bond requirements Sec. 5233. Establishment of bottling in bond department Part II. Operation. Sec. 5241. Supervision of operations Sec. 5242. Deposit of spirits in warehouses^ Sec. 5243. Bottling of distilled spirits in bond Sec. 5244. Withdrawal of spirits on determination of tax Sec. 5245. Withdrawal of spirits on original gauge Sec. 5246. Transfers of spirits in bond _i___ Sec. 5247. Withdrawal of spirits for exportation Sec. 5248. Withdrawal of spirits without payment of tax Sec. 5249. Prohibited hours for removal of spirits Sec. 5250. Gauging, stamping, and branding of spirits removed from warehouse . Sec. 5251. Blending of beverage brandies in internal revenue bonded warehouses Sec. 5252w Discontinuance of warehouse and transfer of merchandise SUBCHAPTER D. Rectifying plants. Part I. Establishment. Sec. 5271. Notice of business of rectifier Sec. 5272. Bond . Sec. 5273. Premises -Sec. 5274. Sign required on premises
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Sec. 5275. Cross references Part II. Operation. Sec. 5281. Regulation of business of rectifier Sec. 5282. Rectification of spirits Sec. 5283. Examination of premises Sec. 5284. Prohibited hours for removal of distilled spirits Sec. 5285. Records and returns SuBCHAPTEK E. Industrial alcohol plants, bonded warehouses, denaturing plants, and denaturation. Part I. Industrial alcohol plants, bonded warehouses, and denaturing plants. Sec. 5301. Establishment of industrial alcohol plants— Sec. 5302. Establishment of industrial alcohol bonded warehouses Sec. 5303. Estabhshment of industrial alcohol denaturing plants Sec. 5304. Alcohol permits Sec. 5305. Regulations for establishing, bonding, and operation of plants and warehouses
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