26 U.S.C. § 5357 — Premises
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 31 words · no verdicts yet
Bonded wine cellar premises, including separate portions, must be located, built, and equipped to adequately protect the revenue under the Secretary’s regulations.
Bonded wine cellar* premises, including noncontiguous portions of it, must be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary* can provide.
Bonded wine cellar* premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary* may provide.
Source credit: (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.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1379
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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