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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5234 Repealed. Pub. L. 9639, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286] us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5234 26 U.S.C. § 5234 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5234 data/legal/raw/us/code/title-26/usc26.xml a74b9881d421b10045c82b995ef5408b8fe69965830e579816dee0cce64f493c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 7679f1b4e28576a80809995a04bcb8982c65c6b4baccf06aa02b1c7ade25165d 2026-07-04 official
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26 U.S.C. § 5234 - Repealed. Pub. L. 9639, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]

Notes

Section, added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1367; amended Pub. L. 8944, title VIII, § 805(f)(11), June 21, 1965, 79 Stat. 162; Pub. L. 94455, title XIX, §§ 1905(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 95176, § 5(a), Nov. 14, 1977, 91 Stat. 1366, related to the mingling and blending of distilled spirits.

Provisions similar to those comprising section 5234(a)(1)(A) and (b) to (d) of this title were contained in prior sections of act Aug. 16, 1954, ch. 736, prior to the general revision of this chapter by Pub. L. 85859, as follows:

Subsecs.:Prior sections (a)(1)(A)5306. (b)5217(a). (c)5023. (d)5251. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 606, 641, 649, 657.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as an Effective Date of 1979 Amendment note under section 5001 of this title.