Internal Revenue Code · 26 U.S.C.
§ 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5009
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter A Gallonage and Occupational Taxes
- Part I GALLONAGE TAXES
- Subpart A Distilled Spirits
Nearby sections
- § 5005 Persons liable for tax
- § 5006 Determination of tax
- § 5007 Collection of tax on distilled spirits
- § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- § 5009 Repealed
- § 5010 Credit for wine content and for flavors content
- § 5011 Income tax credit for average cost of carrying excise tax
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1327; amended Pub. L. 94–455, title XIX, §§ 1905(a)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834, related to drawback on exportation of distilled spirits in casks or packages.
A prior section 5009, act Aug. 16, 1954, ch. 736, 68A Stat. 603, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5205(c)(1), (f), (i)(4) and 5206(c) of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under section 5001 of this title.