26 U.S.C. § 5371 — Insurance coverage, etc.
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 38 words · no verdicts yet
Tax relief for wine or wine spirits is allowed only to the extent the claimant has not been insured or otherwise reimbursed for the tax.
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits* authorized by law must be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.
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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1382
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case