Internal Revenue Code:(Sec. 5174. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(14), July 26, 1979, 93 Stat. 282)

From TaxAlmanac

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 B - Qualification Requirements for Distilled Spirits
              Plants
       

Statute

    (Sec. 5174. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(14),
        July 26, 1979, 93 Stat. 282)
 

Miscellaneous

      Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958,
    72 Stat. 1352; amended Pub. L. 94-455, title XIX, Sec. 1905(a)(14),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to
    withdrawal bonds.
      A prior section 5174, act Aug. 16, 1954, ch. 736, 68A Stat. 630,
    related to ''registry of stills'', prior to the general revision of
    this chapter by Pub. L. 85-859. See sections 5179 and 5505(d) of
    this title.
      Provisions similar to those comprising subsec. (a)(1) of section
    5174, added by Pub. L. 85-859, title I, Sec. 201, Sept. 2, 1958,
    725 Stat. 1352, relating to the withdrawal from bonded premises of
    distilled spirits on the furnishing of a bond by the proprietor of
    the bonded premises to secure payment of the tax on such spirits,
    were contained in prior sections 5176(b) and 5232(b), act Aug. 16,
    1954, ch. 736, 68A Stat. 629, 643, 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.