CHAPTER F1vE 
DISTILLED SPIRITS, WIN ES, AND DENATURED 
ALCOHOL 
The taxes imposed by the laws contained in this chapter are 
upon the products. For special occupational taxes on distillers, 
rectifiers, wholesalers, and others engaged in the liquor business, 
see chapter 4, “ Special taxes,” under the head of “II. Liquor.” 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 241-266, 281-341, 361-424, 441-462, 481-489, U. S. C.) 
The sections of the law contained in this chapter are arranged 
in the numerical sequence of the sections of the United States 
Code based thereon. Black-face numerals in the margin of the 
text indicate the section numbers of title 26, ‘ Internal Rev- 
enue,” of the code, unless otherwise stated. 
DISTILLED SPIRITS; TAX ON DISTILLED SPIRITS AND GENERAL 
REGULATIONS 
Sec. 
3247. Distiller defined. 
3248. Distilled spirits defined. 
3249. Standard of proof spirits; pre- 
vention of frauds. 
3250. Gallon defined. 
900. Revenue Act of 1926. Tax on 
distilled spirits ; credit allowed 
for tax already paid; im- 
ported spirits; smuggled spir- 
its: allowance for loss on 
withdrawn or reimported spir- 
its. 
500. Revenue Act of 1918. Tax on 
distilled spirits under* said 
act. 
600. Revenue Act of 1921. Tax on 
distilled spirits’ under said 
act. 
48. Act of August 27, 1894. Stamps; 
time for payment; deposit in 
warehouse. 
3312. Preparation and issue of stamps. 
3251. Liability for tax; lien. 
902. Revenue Act of 1926. Lien ex- 
tinguished if no longer used 
for d'stillery; certificate of 
discharge. 
3254. Products of distillation contain- 
ing spirits. 
3253. Tax on spirits removed without 
deposit in warehouse. 
604. Revenue Act of 1918. Floor tax. 
605. Revenue Act of 1918. Addi- 
tional tax on rectification, 
purified, or refined distilled 
Qe. 
spirits or wines; floor tax; 
penalty. 
601. Revenue Act of 1921. (Adding 
paragraph to sec. 605, Reve- 
nue Act of 1918.) Extracting 
water from high-proof spirits 
not rectification. 
Act of February 4, 1909. Tax 
on alcoholic compounds from 
Porto Rico. 
3288. Tax-paid spirits not to remain 
on distillery premises. 
3298. Detaining packages on suspicion. 
3252. Adding substances to create ficti- 
tious proof; penalty. 
3256. Evading tax; forfeiture. 
3257. Distiller defrauding or attempt- 
ing to defraud United States 
of tax, 
3334 (amended). Spirits sold under ju- 
dicial process subject to tax; 
sale of spirits for taxes. 
901. Revenue Act of 1926. Sale of 
forfeited, etec., spirits for debts 
without paying tax. 
3314 (amended). Accountability for 
stamp books; export stamps. 
606. Revenue Act of 1918. Wholesale 
liquor dealers’ stamps in ex- 
change for stamps for rectified 
spirits; stamps discontinued. 
3316. Using, issuing, or permitting use 
of stamps contrary to law. 
3289. Forfeiture of unstamped pack- 
ages.