Internal Revenue Code:(Sec. 5021 to 5026. Repealed. Pub. L. 96-39, title VIII, Sec. 803(a), July 26, 1979, 93 Stat. 274)

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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          (Subpart B - Repealed)
        

Statute

    (Sec. 5021 to 5026. Repealed. Pub. L. 96-39, title VIII, Sec.
        803(a), July 26, 1979, 93 Stat. 274)
 

Miscellaneous

      Section 5021, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1328, provided for imposition of a tax on rectified
    distilled spirits or wines.
      A prior section 5021, act Aug. 16, 1954, ch. 736, 68A Stat. 606,
    related to imposition and rate of tax, prior to the general
    revision of this chapter by Pub. L. 85-859.
      Section 5022, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1328; amended Pub. L. 86-75, Sec. 3(a)(4), June 30,
    1959, 73 Stat. 157; Pub. L. 86-564, title II, Sec. 202(a)(6), June
    30, 1960, 74 Stat. 290; Pub. L. 87-72, Sec. 3(a)(6), June 30, 1961,
    75 Stat. 193; Pub. L. 87-508, Sec. 3(a)(5), June 28, 1962, 76 Stat.
    114; Pub. L. 88-52, Sec. 3(a)(6), June 29, 1963, 77 Stat. 72; Pub.
    L. 88-348, Sec. 2(a)(6), June 30, 1964, 78 Stat. 237; Pub. L.
    89-44, title V, Sec. 501(b), June 21, 1965, 79 Stat. 150, imposed a
    tax on cordials and liqueurs containing wine.
      A prior section 5022, acts Aug. 16, 1954, ch. 736, 68A Stat. 606;
    Mar. 30, 1955, ch. 18, Sec. 3(a)(6), 69 Stat. 14; Mar. 29, 1956,
    ch. 115, Sec. 3(a)(6), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85-12,
    Sec. 3(a)(4), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, Sec.
    3(a)(4), 72 Stat. 259, imposed a tax on cordials and liqueurs
    containing wine, prior to the general revision of this chapter by
    Pub. L. 85-859.
      Section 5023, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1328, imposed a tax on the blending of beverage rums
    and brandies.
      A prior section 5023, act Aug. 16, 1954, ch. 736, 68A Stat. 606,
    imposed a tax on blending of beverage brandies, prior to the
    general revision of this chapter by Pub. L. 85-859.
      Section 5024, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1328, indicated the sources for the definitions of
    ''rectifier'', ''products of rectification'', and ''distilled
    spirits'' and referred to other definitions relating to distilled
    spirits as well as other definitions of general application to this
    title.
      A prior section 5024, act Aug. 16, 1954, ch. 736, 68A Stat. 607,
    defined ''rectifier'' and ''products of rectification'', prior to
    the general revision of this chapter by Pub. L. 85-859.
      Section 5025, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1328; amended Pub. L. 89-44, title VIII, Sec.
    805(b), (f)(2)-(5), June 21, 1965, 79 Stat. 161; Pub. L. 94-455,
    title XIX, Sec. 1905(a)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
    1818, 1834; Pub. L. 95-176, Sec. 5(b), 6, Nov. 14, 1977, 91 Stat.
    1366, 1367, enumerated 12 exemptions from the rectification tax.
      A prior section 5025, act Aug. 16, 1954, ch. 736, 68A Stat. 607,
    related to exemption from rectification tax, prior to the general
    revision of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising section 5025(e)(1), (2),
    (4) of this title were contained in former sections 5023, 5217(a),
    and 5306 of this title, act Aug. 16, 1954, ch. 736, 68A Stat. 606,
    641, 657, prior to the general revision of this chapter by Pub. L.
    85-859.
      Section 5026, added Pub. L. 85-859, title II, Sec. 201, Sept. 2,
    1958, 72 Stat. 1330; Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(B),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1822, 1834, related to the
    determination and collection of the rectification tax.
      A prior section 5026, act Aug. 16, 1954, ch. 736, 68A Stat. 608,
    related to determination and collection of rectification tax, prior
    to the general revision of this chapter by Pub. L. 85-859.
      A prior section 5027, act Aug. 16, 1954, ch. 736, 68A Stat. 609,
    related to stamp provisions applicable to rectifiers, prior to the
    general revision of this chapter by Pub. L. 85-859.
      A prior section 5028, act Aug. 16, 1954, ch. 736, 68A Stat. 609,
    related to cross references for penalty provisions, prior to the
    general revision of this chapter by Pub. L. 85-859.
                          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.