Internal Revenue Code:Sec. 5003. Cross references to exemptions, etc

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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 A - Distilled Spirits
        

Statute

    Sec. 5003. Cross references to exemptions, etc.
 
          (1) For provisions authorizing the withdrawal of distilled
        spirits free of tax for use by Federal or State agencies, see
        sections 5214(a)(2) and 5313.
          (2) For provisions authorizing the withdrawal of distilled
        spirits free of tax by nonprofit educational organizations,
        scientific universities or colleges of learning, laboratories,
        hospitals, blood banks, sanitariums, and charitable clinics,
        see section 5214(a)(3).
          (3) For provisions authorizing the withdrawal of certain
        imported distilled spirits from customs custody without payment
        of tax, see section 5232.
          (4) For provisions authorizing the withdrawal of denatured
        distilled spirits free of tax, see section 5214(a)(1).
          (5) For provisions exempting from tax distilled spirits for
        use in production of vinegar by the vaporizing process, see
        section 5505(j).
          (6) For provisions relating to the withdrawal of wine spirits
        without payment of tax for use in the production of wine, see
        section 5373.
          (7) For provisions exempting from tax volatile fruit-flavor
        concentrates, see section 5511.
          (8) For provisions authorizing the withdrawal of distilled
        spirits from bonded premises without payment of tax for export,
        see section 5214(a)(4).
          (9) For provisions authorizing withdrawal of distilled
        spirits without payment of tax to customs bonded warehouses for
        export, see section 5214(a)(9).
          (10) For provisions relating to withdrawal of distilled
        spirits without payment of tax as supplies for certain vessels
        and aircraft, see 19 U.S.C. 1309.
          (11) For provisions authorizing regulations for withdrawal of
        distilled spirits for use of United States free of tax, see
        section 7510.
          (12) For provisions relating to withdrawal of distilled
        spirits without payment of tax to foreign-trade zones, see 19
        U.S.C. 81c.
          (13) For provisions relating to exemption from tax of taxable
        articles going into the possessions of the United States, see
        section 7653(b).
          (14) For provisions authorizing the withdrawal of distilled
        spirits without payment of tax for use in certain research,
        development, or testing, see section 5214(a)(10).
          (15) For provisions authorizing the withdrawal of distilled
        spirits without payment of tax for transfer to manufacturing
        bonded warehouses for manufacturing for export, see section
        5214(a)(6).
          (16) For provisions authorizing the withdrawal of articles
        from the bonded premises of a distilled spirits plant free of
        tax when contained in an article, see section 5214(a)(11).
          (17) For provisions relating to allowance for certain losses
        in bond, see section 5008(a).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1316; amended Pub. L. 95-176, Sec. 3(c), 4(f), Nov. 14, 1977, 91
    Stat. 1365, 1366; Pub. L. 96-39, title VIII, Sec. 807(a)(1), July
    26, 1979, 93 Stat. 280.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5003, act Aug. 16, 1954, ch. 736, 68A Stat. 597,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1979 - Par. (9). Pub. L. 96-39, Sec. 807(a)(1)(A), struck out
    ''section 5522(a) and'' before ''section 5214(a)(9)''.
      Pars. (15) to (17). Pub. L. 96-39, Sec. 807(a)(1)(B), added pars.
    (15) and (16) and redesignated former par. (15) as (17).
      1977 - Par. (9). Pub. L. 95-176, Sec. 3(c), struck out
    ''manufacturing'' after ''customs'' and inserted reference to
    section 5214(a)(9).
      Par. (14). Pub. L. 95-176, Sec. 4(f), substituted ''withdrawal of
    distilled spirits without payment of tax for use in certain
    research, development, or testing, see section 5214(a)(10)'' for
    ''removal of samples free of tax for making tests or laboratory
    analyses, see section 5214(a)(9)''.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment 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.
                      EFFECTIVE DATE OF 1977 AMENDMENT
      Section 7 of Pub. L. 95-176 provided that: ''The amendments made
    by this Act (amending this section and sections 5004, 5005, 5008,
    5025, 5062, 5066, 5175, 5178, 5205, 5207, 5214, 5215, and 5234 of
    this title) shall take effect on the first day of the first
    calendar month which begins more than 90 days after the date of the
    enactment of this Act (Nov. 14, 1977).''