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26 U.S.C. 5663: Cross referenceText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER
Jump To: Source CreditEditorial NotesPrior ProvisionsAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§5663. Cross reference

For penalties of common application pertaining to liquors, including wines, see part IV.

(Added Pub. L. 85–859, title II, § 201 , Sept. 2, 1958 , 72 Stat. 1407 ; amended Pub. L. 96–39, title VIII, § 807(a)(57) , July 26, 1979 , 93 Stat. 289 .)

Editorial Notes

Prior Provisions

A prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979⁠—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.