26 USC § 5045 - Cross references

---
identifier: "/us/usc/t26/s5045"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5045 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5045"
section_name: "Cross references"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "I"
part_name: "GALLONAGE TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)"
---


# § 5045. Cross references

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

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)

## Editorial Notes

### Prior Provisions

A prior section 5045, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .