Internal Revenue Code:(Sec. 5009. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(7), July 26, 1979, 93 Stat. 281)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits
Statute
(Sec. 5009. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(7),
July 26, 1979, 93 Stat. 281)
Miscellaneous
Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958,
72 Stat. 1327; amended Pub. L. 94-455, title XIX, Sec. 1905(a)(3),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834, related to
drawback on exportation of distilled spirits in casks or packages.
A prior section 5009, act Aug. 16, 1954, ch. 736, 68A Stat. 603,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 85-859.
See sections 5205(c)(1), (f), (i)(4) and 5206(c) of this title.
EFFECTIVE DATE OF REPEAL
Repeal 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.


