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26 U.S.C. § 5233

U.S. CodeFederal
Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
About This Law
/us/usc/t26/s5233
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 94–455, title XIX, §§ 1905(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to the bottling of distilled spirits in bond. A prior section 5233, act Aug. 16, 1954, ch. 736, 68A Stat. 644, made a cross reference provision to establishment of bottling in bond department, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366, were contained in prior section 5243(a) to (c), (g), act Aug. 16, 1954, ch. 736, 68A Stat. 645, as amended by Pub. L. 85–859, title II, § 206(c), Sept. 2, 1958, 72 Stat. 1431. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under section 5001 of this title.

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