90 STAT. 1818 26 USC 6689 i ' "ote. 26 USC 7241.
26 USC 7241 note-
PUBLIC LAW 94-455—OCT. 4, 1976 (iii) The amendments made by this subparagraph shall apply with respect to stock or deot obligations issued after June 30, 1974. (F)(i) Section 7241 (relating to penalty for fraudulent equalization tax certificates) is repealed. (ii) The table of sections for part II of subchapter A of chapter 75 is amended by striking out the item relating to section 7241. (iii) The amendments made by this subparagraph shall apply with respect to statements and certificates executed after June 30, 1974. (G) The table of chapters for subtitle D is amended by striking out the item relating to chapter 41. (c) AMENDMENT TO PROVISION KEFERRING TO TERRITORIES.—Section
26 USC 4482.
4482(c)(1) is amended by striking out ", a Territory of the United States,". 26 USC 4041 (d) EPEECTIVE DATE.—Except as otherwise provided in this section, note. the amendments made by this section shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act. SEC. 1905. AMENDMENTS OF SUBTITLE E; ALCOHOL, TOBACCO, AND V.,5^ CERTAIN OTHER EXaSE TAXES. (a) IN GENERAL.— (1) AMENDMENT OP SECTION SOOS.—Section 5005(c)(2) (relat-
26 USC 5005.
ing to transfers in bond of distilled spirits) is amended by striking out the last two sentences and inserting in lieu thereof the following: "Such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later." (2) AMENDMENTS OF SECTION 5 0 0 8.—
26 USC 5008. tfti;
,.,j
- •' '
c'.
J.
26 USC 5009. 26 USC 5025.
26 USC 5054.
(A) Section 5008(b)(1) (relating to abatement, remission, refund, and allowance for loss of destruction of distilled spirits) is amended by inserting immediately after "the tax imposed by this chapter" the following: "or by section 7652". (B) Section 5008(b)(2) is amended by striking out "the taxes imposed under section 5001(a)(1)" and all that follows and inserting in lieu thereof the following: "the taxes imposed under section 5001(a)(1), under subpart B of this part, or under section 7652 on the spirits so destroyed, to the proprietor of the distilled spirits plant who withdrew the distilled spirits on payment or determination of tax." (C) Subsections (c)(1) and (d)(1) of section 5008 are each amended by inserting immediately after "under section 5001 (a)(1)" the following: "or under section 7652". (D) Section 5008(d)(1) is amended by striking out ", on or after July 1, 1959,". (3) AMENDMENT OF SECTION SOOO.—Section 5009(b)(3) is amended by striking out "46 Stat. 694;". (4) AMENDMENT OF SECTION 5025.—Section 5025(j) (relating to stabilization of distilled spirits) is amended by striking out "the bottling of distilled spirits," and inserting in lieu thereof "the bottling of distilled spirits, or preparatory to exportation,". (5) AMENDMENT OF SECTION 5054.—Section 5054 (relating to determination and collection of tax on beer) is amended by striking out subsection (c) (relating to stamps or other devices as
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