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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LegalText 26 U.S.C. § 5521 to 5523 Repealed. Pub. L. 9639, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288] us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5521 to 5523 26 U.S.C. § 5521 to 5523 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/s5521...5523 data/legal/raw/us/code/title-26/usc26.xml d15d6d964f2e137d4db09545d0bd04791767c61f6856c10b7f5e828e02587a93 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 43447ccee70dabe372fe75678ec0b0dec3089a953e2fceb6b97a781629935fe5 2026-07-04 official
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26 U.S.C. § 5521 to 5523 - Repealed. Pub. L. 9639, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]

Notes

Section 5521, added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to establishment and operation of manufacturing bonded warehouses.

A prior section 5521, act Aug. 16, 1954, ch. 736, 68A Stat. 678, related to establishment and operation of manufacturing bonded warehouses, prior to the general revision of this chapter by Pub. L. 85859.

Section 5522, added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1393; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to withdrawal of distilled spirits to manufacturing bonded warehouses.

A prior section 5522, act Aug. 16, 1954, ch. 736, 68A Stat. 679, related to withdrawal of distilled spirits to manufacturing bonded warehouses, prior to general revision of this chapter by Pub. L. 85859. See sections 5008(f)(2) and 5214(a) of this title.

Section 5523, added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1394; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, made special provision for distilled spirits and wines rectified in manufacturing bonded warehouses.

A prior section 5523, act Aug. 16, 1954, ch. 736, 68A Stat. 679, made special provision for distilled spirits and wines rectified in manufacturing bonded warehouses, prior to general revision of this chapter by Pub. L. 85859.

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.