# Pub. L. 91-659: changes to the Internal Revenue Code

1971-01-08, 84 Stat. 1964. Source: <https://www.govinfo.gov/link/plaw/91/public/659>.

## Legislative history

- Bill: [H.R. 10517](https://www.congress.gov/bill/91st-congress/house-bill/10517)

## § 5008: Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

- § 5008(b): Pub. L. 91–659, § 2(a), struck out condition that the distilled spirits can be destroyed only before bottling and permitted destruction after completion of bottling so long as the distilled spirits are on the bottling premises and added taxes imposed under subpart B of this Part as additional taxes which can be claimed for abatement, remission, credit or refund.
- § 5008(c)(1): Pub. L. 91–659, § 1, added cl. (iii).
- § 5008(c): Pub. L. 91–659, § 2(b), permits distilled spirits returned to bottling premises to be treated for purposes of the various loss provisions as though they had not been removed from the bottling premises.

## § 5066: Distilled spirits for use of foreign embassies, legations, etc.

- Enacted 26 U.S.C. § 5066.

## § 5068: Cross reference


## § 5173: Bonds

- § 5173(b)(1): Pub. L. 91–659, § 4(b), extended exception clause in parenthetical by making reference to cl. (4) of this subsection.
- § 5173(b)(2): Pub. L. 91–659, § 4(c), inserted reference to par. (4).
- § 5173(b): Pub. L. 91–659, § 4(a), added par. (4).

## § 5178: Premises of distilled spirits plants

- § 5178(a)(4): Pub. L. 91–659 substantially reenacted existing provisions and added cl. (ii) and the following sentence.

## § 5215: Return of tax determined distilled spirits to bonded premises

- § 5215(a): Pub. L. 91–659, § 2(c)(1), struck out requirements that withdrawn distilled spirits be returned when found unsuitable, in bulk containers, before processing and before removal from the original container and permitted return of withdrawn distilled spirits other than products to which any alcoholic ingredients other than such distilled spirits have been added and made additional authorization under section 5234(a)(1)(B) for mingling returned distilled spirits.
- § 5215(b): Pub. L. 91–659, § 2(c)(2), (3), repealed subsec. (b) which provided for definition of “original container in which such distilled spirits were withdrawn from bonded premises” in the case of distilled spirits withdrawn by pipeline. Former subsec. (c) redesignated (b).

## § 5232: Imported distilled spirits

- § 5232(a): Pub. L. 91–659, § 7(a), extended privilege of transfer of distilled spirits to the plant without payment of tax to distilled spirits imported, or brought into the United States, and struck out reference to section 5001.
- § 5232(b): Pub. L. 91–659, § 7(b), struck out “Imported” before “distilled spirits” and thus applied subsection to all distilled spirits.