`SEC. 5011. ELECTION TO BE TREATED AS BONDED DEALER.

the sale of distilled spirits, in the 12-month period prior to making such election, of less than $5,000,000 (applying the rules of section 5061(e)(3)).

`Sec. 5011. Election to be treated as bonded dealer.'

SEC. 6. DETERMINATION OF TAX.

SEC. 7. LOSS OR DESTRUCTION OF DISTILLED SPIRITS.

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