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>
48 lines
1.8 KiB
Markdown
48 lines
1.8 KiB
Markdown
---
|
||
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.
|