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26 U.S.C. § 5234

U.S. CodeFederal
Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
About This Law
/us/usc/t26/s5234
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. 1367; amended Pub. L. 89–44, title VIII, § 805(f)(11), June 21, 1965, 79 Stat. 162; Pub. L. 94–455, title XIX, §§ 1905(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 95–176, § 5(a), Nov. 14, 1977, 91 Stat. 1366, related to the mingling and blending of distilled spirits. Provisions similar to those comprising section 5234(a)(1)(A) and (b) to (d) of this title were contained in prior sections of act Aug. 16, 1954, ch. 736, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Subsecs.:Prior sections (a)(1)(A)5306. (b)5217(a). (c)5023. (d)5251. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 606, 641, 649, 657. 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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