26Title 26The US tax code, read & explained

26 U.S.C. § 5182

§ 5182. Cross references

23 words · amended 5 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 requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.