§ 5561. Exemptions to meet the requirements of the national defense
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/usc/title-26/section-5561A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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, § 201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1397
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- act Aug. 16, 1954, ch. 736
- 68A Stat. 641
- Pub. L. 85–859
- Pub. L. 94–455
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§ 5561
Exemptions to meet the requirements of the national defense
Fed. Reg.×2
C.F.R.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1397
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 3 across 2 sources