Internal Revenue Code:Sec. 5141. Registration

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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 II - OCCUPATIONAL TAX
          Subpart G - General Provisions

Statute

    Sec. 5141. Registration
 
          For provisions relating to registration in the case of
        persons engaged in any trade or business on which a special tax
        is imposed, see section 7011(a).

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1346.)

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5141, act Aug. 16, 1954, ch. 736, 68A Stat. 624,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                               EFFECTIVE DATE
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.
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