Bill H.R. 3317
§ 274 Disallowance of certain entertainment, etc., expenses
§ 4071 Imposition of tax
- § 4071 Pub. L. 96–598 added subsec. (f).
§ 5010 Credit for wine content and for flavors content
- Enacted § 5010
§ 5212 Transfer of distilled spirits between bonded premises
- § 5212 Pub. L. 96–598 inserted provision that restriction on transfers to bulk distilled spirits not apply to alcohol bottled…
§ 6103 Confidentiality and disclosure of returns and return information
- (d) Pub. L. 96–598 designated existing provision as par. (1), inserted heading “In general” and in text substituted “to…
§ 6416 Certain taxes on sales and services
- (a)(1)(C) Pub. L. 96–598, § 1(b)(2)(B), substituted “(b)(3)(C) or (D)” for “(b)(3)(C)”.
- (b)(2)(E) Pub. L. 96–598, § 1(b)(2)(A), inserted “(or in the case of the tread rubber on a recapped or retreaded tire, resold for…
- (b)(2)(G) Pub. L. 96–598, § 1(a), inserted provision making a credit or refund of the tread rubber tax available where the tread…
- (b)(3)(A) Pub. L. 96–598, § 1(b)(2)(C), inserted “(D),” after “(C),”.
- (b)(3) Pub. L. 96–598, § 1(b)(1), added subpar. (D).
- (b)(4)(A) Pub. L. 96–598, § 1(b)(2)(D), substituted “section 4071, or a recapped or retreaded tire in respect of which tax under…