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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. § 5663 Cross reference us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5663 26 U.S.C. § 5663 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/s5663 data/legal/raw/us/code/title-26/usc26.xml 275e0de34a379c8688ae67eaf6ebdc86b19143ce931979c9e8016a8bb68d2230 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 04b1c5472671d1b4d627ff1b2d5bc8b39186fbc1a9b1b6d33c6e9ca30ab369bc 2026-07-04 official
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26 U.S.C. § 5663 - Cross reference

Text

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

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407; amended Pub. L. 9639, 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. 85859.

Amendments1979—Pub. L. 9639 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. 9639 effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as a note under section 5001 of this title.