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26 U.S.C. § 5663

U.S. CodeFederal
Cross reference
About This Law
/us/usc/t26/s5663
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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For penalties of common application pertaining to liquors, including wines, see part IV. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407; amended Pub. L. 96–39, title VIII, § 807(a)(57), July 26, 1979, 93 Stat. 289.) Editorial Notes Prior ProvisionsA prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter. Statutory Notes and Related Subsidiaries Effective Date of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

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