FEDERAL · 26 U.S.C. · Chapter Subchapter F—Bonded and Taxpaid Wine Premises
Insurance coverage, etc
26 U.S.C. § 5371
This text of 26 U.S.C. § 5371 (Insurance coverage, etc) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5371.
Text
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.
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Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior Provisions
A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
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Bluebook (online)
26 U.S.C. § 5371, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5371.