
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: 26USC5561]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5561. Exemptions to meet the requirements of the national 
        defense
        
    The Secretary may temporarily exempt proprietors of distilled 
spirits plants from any provision of the internal revenue laws relating 
to distilled spirits, except those requiring payment of the tax thereon, 
whenever in his judgment it may seem expedient to do so to meet the 
requirements of the national defense. Whenever the Secretary shall 
exercise the authority conferred by this section he may prescribe such 
regulations as may be necessary to accomplish the purpose which caused 
him to grant the exemption.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1397; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    Provisions similar to those comprising this section were contained 
in prior section 5217(b), act Aug. 16, 1954, ch. 736, 68A Stat. 641, 
prior to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
