Internal Revenue Code:(Sec. 5144. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822)

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Contents


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Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart G - General Provisions
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Statute

    (Sec. 5144. Repealed. Pub. L. 94-455, title XIX, Sec.
        1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822)
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Miscellaneous

      Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958,
    72 Stat. 1348, authorized and directed Secretary or his delegate to
    procure the necessary stamps for payment of special taxes and to
    make needful regulations relative thereto.
      A prior section 5144, act Aug. 16, 1954, ch. 736, 68A Stat. 624,
    related to liability for occupational taxes, prior to the general
    revision of this chapter by Pub. L. 85-859. See sections 5113(a)
    and 5143 of this title.
                          EFFECTIVE DATE OF REPEAL
      Repeal effective on first day of first month which begins more
    than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L.
    94-455, set out as an Effective Date of 1976 Amendment note under
    section 5005 of this title.
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