
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5174]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
  Subchapter B--Qualification Requirements for Distilled Spirits Plants
 
[Sec. 5174. Repealed. Pub. L. 96-39, title VIII, 
        Sec. 807(a)(14), July 26, 1979, 93 Stat. 282]
        
    Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 
Stat. 1352; amended Pub. L. 94-455, title XIX, Secs. 1905(a)(14), 
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to withdrawal 
bonds.
    A prior section 5174, act Aug. 16, 1954, ch. 736, 68A Stat. 630, 
related to ``registry of stills'', prior to the general revision of this 
chapter by Pub. L. 85-859. See sections 5179 and 5505(d) of this title.
    Provisions similar to those comprising subsec. (a)(1) of section 
5174, added by Pub. L. 85-859, title I, Sec. 201, Sept. 2, 1958, 725 
Stat. 1352, relating to the withdrawal from bonded premises of distilled 
spirits on the furnishing of a bond by the proprietor of the bonded 
premises to secure payment of the tax on such spirits, were contained in 
prior sections 5176(b) and 5232(b), act Aug. 16, 1954, ch. 736, 68A 
Stat. 629, 643, prior to the general revision of this chapter by Pub. L. 
85-859.


                        Effective Date of Repeal

    Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set 
out as an Effective Date of 1979 Amendment note under section 5001 of 
this title.
