# Pub. L. 94-273: changes to the Internal Revenue Code

1976-04-21, 90 Stat. 382. Source: <https://www.govinfo.gov/link/plaw/94/public/273>.

## Legislative history

- Bill: [S. 2445](https://www.congress.gov/bill/94th-congress/senate-bill/2445)

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

- § 5008(c)(2), § 5008(c): Pub. L. 94–273 substituted “computation year” for “fiscal year” wherever appearing.