FEDERAL · 26 U.S.C. · Chapter 51

Application

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. F·Pt. I
The application required by this part shall disclose, as regulations issued by the Secretary shall provide, such information as may be necessary to enable the Secretary to determine the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.

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26 U.S.C. § 5356 (Application) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

(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.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5356, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.