2017 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors
Part II - Penalty and Forfeiture Provisions Applicable to Wine and Wine Production
Sec. 5663 - Cross reference

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Citation	26 U.S.C. § 5663 (2017)
Section Name	§5663. Cross reference
Section Text	For penalties of common application pertaining to liquors, including wines, see part IV.
Source Credit	(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.)
Editorial Notes	PRIOR PROVISIONS A 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. AMENDMENTS 1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter. EFFECTIVE DATE OF 1979 AMENDMENT Amendment 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.
Publication Title	United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART II - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION Sec. 5663 - Cross reference
Contains	section 5663
Date	2017
Laws In Effect As Of Date	January 12, 2018
Positive Law	No
Disposition	standard
Statutes at Large References	72 Stat. 1407 93 Stat. 289
Public Law References	Public Law 85-859, Public Law 96-39

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