Volume 65
Public Law 82–73
To amend section 2883 (b) of the Internal Revenue Code, as amended by Public Law 448, Eighty-first Congress.
Approved July 5, 1951
Statutory text
AN ACT
To amend section 2883 (b) of the Internal Revenue Code, as amended by Public Law 448, Eighty-first Congress.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That
section 2883 (b) of the Internal Revenue Code, as amended by the Act approved February 21, 1950, Public Law 448. Eighty-first Congress, is amended by deleting the comma after the word “produced” and inserting in lieu thereof a period; by deleting therefrom the words “or from such storage tanks to the fortification rooms of contiguous wineries”; and by adding thereto the following new sentence: “Fortifying spirits of one hundred and sixty degrees of proof or more may also be transferred by pipe line from storage tanks in any internal revenue bonded warehouse to the fortification rooms of contiguous wineries.”
The amendment made by subsection (a) shall become effective
Effective date.
on the thirtieth day following the date of the enactment of this Act.
Approved July 5, 1951.