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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter F— Bonded and Taxpaid Wine Premises · § 5357

§ 5357. Premises

108 words·~1 min read·/usc/title-26/section-5357

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Bonded wine cellar premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary may provide.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections10 cite this
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1379
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 664
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5357
Premises
C.F.R.×5
Fed. Reg.×5
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1379
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 8 · showing 5Cited by 10 across 2 sources
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