26 U.S.C. § 5213
Withdrawal of distilled spirits from bonded premises on determination of tax
Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
Notes of Decisions
Cited in 1
case, 1960–1960 · leading case: Corley G. Newman v. United States, 277 F.2d 794 (5th Cir. 1960).
Corley G. Newman v. United States, 277 F.2d 794 (5th Cir. 1960). “Section 5213(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5213 , provides that: “Every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Secretary or his delegate, render a correct return, in…”
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