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 Repealed.] 5064.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.
Amendments

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”.

 

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