26 U.S.C. § 5561 — Exemptions to meet the requirements of the national defense

FEDERAL · 26 U.S.C. · Chapter Subchapter I—Miscellaneous General Provisions

Exemptions to meet the requirements of the national defense

26 U.S.C. § 5561

ChapterSubchapter I—Miscellaneous General Provisions

This text of 26 U.S.C. § 5561 (Exemptions to meet the requirements of the national defense) 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. § 5561.

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Source Credit

History

(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.)

Editorial Notes

Editorial Notes

Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5217(b), act Aug. 16, 1954, ch. 736, 68A Stat. 641, 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.

Cite This Page — Counsel Stack

Bluebook (online)

26 U.S.C. § 5561, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5561.