---
type: "LegalText"
title: "26 U.S.C. § 5663"
description: "Cross reference"
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: "5663"
citation: "26 U.S.C. § 5663"
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/s5663"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "275e0de34a379c8688ae67eaf6ebdc86b19143ce931979c9e8016a8bb68d2230"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "04b1c5472671d1b4d627ff1b2d5bc8b39186fbc1a9b1b6d33c6e9ca30ab369bc"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 5663 - Cross reference

## Text

For penalties of common application pertaining to liquors, including wines, see part IV.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407; amended Pub. L. 96–39, title VIII, § 807(a)(57), July 26, 1979, 93 Stat. 289.)

## Notes

Editorial Notes

Prior ProvisionsA prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 AmendmentAmendment 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.