U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IPart 27Subpart D - Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer

DISTILLED SPIRITS
§ 27.40 - Distilled spirits.
§ 27.41 - Computation of effective tax rate.

WINES
§ 27.42 - Wines.
§ 27.42a - Still wines containing carbon dioxide.

LIQUEURS, CORDIALS, AND OTHER COMPOUNDS AND PREPARATIONS
§ 27.43 - Liqueurs, cordials, and similar compounds.
§ 27.44 - Other compounds and preparations.

BEER
§ 27.45 - Rate of tax.
§ 27.46 - Computation of tax.

COLLECTION OF INTERNAL REVENUE TAXES
§ 27.48 - Imported distilled spirits, wines, and beer.
§ 27.48a - Payment of tax by electronic fund transfer.

EXEMPTION OF CERTAIN SAMPLES FROM INTERNAL REVENUE TAXES
§ 27.49 - Commercial samples of alcoholic beverages.
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