Internal Revenue Code:(Sec. 5234. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(35), July 26, 1979, 93 Stat. 286)
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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 C - Operation of Distilled Spirits Plants
PART II - OPERATIONS ON BONDED PREMISES
Subpart C - Storage
Statute
(Sec. 5234. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(35),
July 26, 1979, 93 Stat. 286)
Miscellaneous
Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958,
72 Stat. 1367; amended Pub. L. 89-44, title VIII, Sec. 805(f)(11),
June 21, 1965, 79 Stat. 162; Pub. L. 94-455, title XIX, Sec.
1905(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834;
Pub. L. 95-176, Sec. 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:
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Subsecs.: Prior sections
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(a)(1)(A) 5306.
(b) 5217(a).
(c) 5023.
(d) 5251.
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The prior sections, act Aug. 16, 1954, ch. 736, are set out in
68A Stat. 606, 641, 649, 657.
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.
