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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 · § 5367

§ 5367. Records

112 words·~1 min read·/usc/title-26/section-5367

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The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such rec­ords and file such returns, in such form and containing such information, as the Secretary may by regulations provide.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections47 cite this
Cited by 47 sections · top 44
CFR
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1381
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 666
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5367
Records
C.F.R.×31
Fed. Reg.×16
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1381
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 47 across 2 sources
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