Title 26 — Internal Revenue Code
Part I · Chapter 51 — Distilled Spirits, Wines, and Beer
[§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, Pub. L. 85–859, title II, § 201, , 72 Stat. 1336; Pub. L. 86–75, § 3(b)(1), , 73 Stat. 157; Pub. L. 86–564, title II, § 202(b)(1), , 74 Stat. 290; Pub. L. 87–72, § 3(b)(1), , 75 Stat. 193; Pub. L. 87–508, § 3(b)(1), , 76 Stat. 114; Pub. L. 88–52, § 3(b)(1)(A), , 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(A), , 78 Stat. 237, made provision for floor stocks refunds on distilled spirits, wines, cordials, and beer and set out limitations on the eligibility for such refunds or credits.
removalDescription
A prior section 5063, act Aug. 16, 1954, ch. 736, 68A Stat. 615, consisted of provisions similar to those comprising section 5063, prior to the general revision of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable on and after , see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.