26Title 26The US tax code, read & explained

26 U.S.C. § 5045

§ 5045. Cross references

26 words · amended 1 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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