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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.
[§ 5063. Repealed. Pub. L. 89–44, Title V, § 501(E), June 21, 1965, 79 Stat. 150]
Section, Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1336; Pub. L. 86–75, § 3(b)(1), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(b)(1), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(b)(1), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(b)(1), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(b)(1)(A), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(A), June 30, 1964, 78 Stat. 237, made provision for floor stocks refunds on distilled spirits, wines, cordials, and beer and set out limitations on the eligibility for such refunds or credits.
A prior section 5063, act Aug. 16, 1954, ch. 736, 68A Stat. 615, consisted of provisions similar to those comprising section 5063, prior to the general revision of this chapter by Pub. L. 85–859.
Repeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "[§ 5063. Repealed. Pub. L. 89– 44, Title V, § 501(E), June 21, 1965, 79 Stat. 150]," 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 12, 2025, http://www.originalsources.com/Document.aspx?DocID=UIIK132DGUG34VE.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "[§ 5063. Repealed. Pub. L. 89– 44, Title V, § 501(E), June 21, 1965, 79 Stat. 150]." 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. 12 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=UIIK132DGUG34VE.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '[§ 5063. Repealed. Pub. L. 89– 44, Title V, § 501(E), June 21, 1965, 79 Stat. 150]' 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 12 July 2025, from http://www.originalsources.com/Document.aspx?DocID=UIIK132DGUG34VE.
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