Nonpartisan civic infrastructure
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26 U.S.C. § 5045

U.S. CodeFederal
Cross references
About This Law
/us/usc/t26/s5045
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.) Editorial Notes Prior ProvisionsA prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

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