Internal Revenue Code · 26 U.S.C.
§ 5560. Other provisions applicable
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. § 5560
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 39 words · about 1 min to read
All provision of subtitle F, insofar as applicable and not inconsistent with the provisions of this subtitle, are hereby extended to and made a part of this subtitle.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter I Miscellaneous General Provisions
Nearby sections
- § 5556 Regulations
- § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558 Authority of enforcement officers
- § 5559 Determinations
- § 5560 Other provisions applicable
- § 5561 Exemptions to meet the requirements of the national defense
- § 5562 Exemptions from certain requirements in cases of disaster
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5557, act Aug. 16, 1954, ch. 736, 68A Stat. 681, prior to the general revision of this chapter by Pub. L. 85–859.