Internal Revenue Code:Sec. 5147. Application of subpart
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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. 5147. Application of subpart
The provisions of this subpart shall extend to and apply to the
special taxes imposed by the other subparts of this part and to the
persons on whom such taxes are imposed.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1348.)
Miscellaneous
PRIOR PROVISIONS
A prior section 5147, act Aug. 16, 1954, ch. 736, 68A Stat. 626,
made a cross reference to provision respecting keeping of list of
special taxpayers for public inspection, prior to the general
revision of this chapter by Pub. L. 85-859.
Provisions similar to those comprising this section were
contained in a prior section 5149, act Aug. 16, 1954, ch. 736, 68A
Stat. 626, prior to the general revision of this chapter by Pub. L.
85-859.
