---
type: "LegalText"
title: "26 U.S.C. § 5560"
description: "Other provisions applicable"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "51"
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
section: "5560"
citation: "26 U.S.C. § 5560"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s5560"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "c7f58c7f6f29e0d553769239bd8c6e0be20393c5d44c24212aac34ca180e4536"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "58738cfe3f5ac2babab5193db0012100300975b3d941afacd7c513b7f91acc4f"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 5560 - Other provisions applicable

## Text

All provision of subtitle F, insofar as applicable and not inconsistent with the provisions of this subtitle, are hereby extended to and made a part of this subtitle.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)

## Notes

Editorial Notes

Prior ProvisionsProvisions similar to those comprising this section were contained in prior section 5557, act Aug. 16, 1954, ch. 736, 68A Stat. 681, prior to the general revision of this chapter by Pub. L. 85–859.