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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 5372 Sampling

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter F -- Bonded and Taxpaid Wine Premises
  • Part II -- Operations

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

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