26 U.S.C. § 5243
Sale of abandoned spirits for denaturation without collection of tax
Notwithstanding any other provision of law, any distilled spirits abandoned to the United States may be sold, in such cases as the Secretary may by regulation provide, to the proprietor of any distilled spirits plant for denaturation, or redistillation and denaturation, without the payment of the internal revenue tax thereon.
Notes of Decisions
Cited in 1
case, 1957–1957 · leading case: Schenley Distillers, Inc. v. United States, 153 F. Supp. 898 (W.D. Pa. 1957).
Schenley Distillers, Inc. v. United States, 153 F. Supp. 898 (W.D. Pa. 1957). “§ 5011 ); (3) bottling in bond before tax payment, with allowance for all losses incident to bottling, and attendant labeling privileges ( 26 U.S.C.A. § 5243 ); (4) exportation without payment of tax ( 26 U.”
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