26 USC § 5063 - Repealed. | Title 26 - Internal Revenue Code | U.S. Code

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Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

Section, Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1336; Pub. L. 86–75, § 3(b)(1),June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(b)(1),June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(b)(1),June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(b)(1),June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(b)(1)(A),June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(A),June 30, 1964, 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.

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.

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Section, Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1336; Pub. L. 86–75, § 3(b)(1),June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(b)(1),June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(b)(1),June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(b)(1),June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(b)(1)(A),June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(A),June 30, 1964, 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.

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.

Effective Date of Repeal

Repeal applicable on and after July 1, 1965, see section 701(d) ofPub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, May 21, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

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Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 5063 - Repealed.

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