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title 26
INTERNAL REVENUE CODE
subtitle E
Alcohol, Tobacco, and Certain Other Excise Taxes
chapter 51
DISTILLED SPIRITS, WINES, AND BEER
subchapter A
Gallonage and Occupational Taxes
part II
MISCELLANEOUS PROVISIONS
subpart C
Recordkeeping and Registration by Dealers
Subpart C. Recordkeeping and Registration by Dealers
§ 5121
- Recordkeeping by wholesale dealers
§ 5122
- Recordkeeping by retail dealers
§ 5123
- Preservation and inspection of records, and entry of premises for inspection
§ 5124
- Registration by dealers
