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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter I - Miscellaneous General Provisions
Sec. 5561 - Exemptions to meet the requirements of the national defense

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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter I - Miscellaneous General Provisions
Sec. 5561 - Exemptions to meet the requirements of the national defense
Containssection 5561
Date2003
Laws in Effect as of DateJanuary 19, 2004
Positive LawNo
Dispositionstandard
Source CreditAdded Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.
Statutes at Large References72 Stat. 1397
90 Stat. 1834
Public Law ReferencesPublic Law 85-859, Public Law 94-455

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§5561. Exemptions to meet the requirements of the national defense

The Secretary may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary shall exercise the authority conferred by this section he may prescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5217(b), act Aug. 16, 1954, ch. 736, 68A Stat. 641, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

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