26 U.S. Code Part I, Subpart E - General Provisions

Sec. 5061. Method of collecting tax. 5062. Refund and drawback in case of exportation. [5063. Repealed.] 5064. Losses resulting from disaster, vandalism, or malicious mischief. 5065. Territorial extent of law. 5066. Distilled spirits for use of foreign embassies, legations, etc. 5067. Cross reference.
Prior Provisions

A prior subpart E, comprising sections 5061 to 5065, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1313.

1978—Pub. L. 95–423, § 1(b),Oct. 6, 1978, 92 Stat. 936, substituted “Losses resulting from disaster, vandalism, or malicious mischief” for “Losses caused by disaster” in item 5064.
1971—Pub. L. 91–659, § 3(b),Jan. 8, 1971, 84 Stat. 1966, added item 5066 and redesignated former item 5066 as 5067.
1965—Pub. L. 89–44, title V, § 501(e),June 21, 1965, 79 Stat. 150, struck out item 5063 “Floor stocks tax refunds on distilled spirits, wines, cordials, and beer”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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