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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5673. Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment
For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.)
A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 5673. Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 14, 2025, http://www.originalsources.com/Document.aspx?DocID=4VUT6E1D2L84MSV.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 5673. Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 14 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=4VUT6E1D2L84MSV.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 5673. Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 14 July 2025, from http://www.originalsources.com/Document.aspx?DocID=4VUT6E1D2L84MSV.
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