26 U.S.C. § 5235
§ 5235. Bottling of alcohol for industrial purposes
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History
Added in 1958 by the Technical Amendments Act of 1958. Last changed July 18, 1984 by the Deficit Reduction Act of 1984.
Every change, newest first (4)
- July 18, 1984Deficit Reduction Act of 1984
- July 26, 1979Public Law 96-39
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.