Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
38 lines
1.7 KiB
Markdown
38 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5205"
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description: "Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5205"
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citation: "26 U.S.C. § 5205"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5205"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "51ce0691438f226cb180146a3ce47c4c9278a18bb517376b1e8642d23edd9be7"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "f79c803d42ef08dc753ceedad3b10fe846991e9b6962b325b994a6ea7924179d"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5205 - Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
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## Notes
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Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 1, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 95–176, § 2(c), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(24), July 26, 1979, 93 Stat. 283, related to stamps for containers of distilled spirits.
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Statutory Notes and Related Subsidiaries
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Effective Date of RepealRepeal effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
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