Learn more about IRC Section 5051, regarding the Imposition and rate of tax for distilled spirits, wines and beer. Explore expert resources on TaxNotes.com.
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Description for 5051: Metals Service Centers and Offices ... Establishments primarily engaged in marketing semifinished metal products, except precious metals.
(a) “Authorized officer” means any individual required or permitted, alone or with others, by any provision of law or by the issuing public entity, ...
(A) Imposition of taxA tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into ...
A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States.
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5051(a)(1)(A)Imposition of Tax. A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, ...