Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.4 KiB
Markdown
42 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5045"
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description: "Cross references"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5045"
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citation: "26 U.S.C. § 5045"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5045"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "5cd4148bdc8d4c0137a7a49eeecde11a31ccff4ddc160952dc439e4aa5fdd79d"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "32f3372bb7f959ecc0083d818e8d2ffabed54214cf6e711cf1cfd63d1837a1b8"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5045 - Cross references
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## 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.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)
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## Notes
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Editorial Notes
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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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