WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 51

26 U.S.C. 5003: Cross references to exemptions, etc.

Created in 1958 by Public Law 85-859. Changed by 2 later laws. No bill we track in this Congress changes it.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1979

    • Pub. L. 96–39, §807(a)(1)(A), struck out "section 5522(a) and" before "section 5214(a)(9)". · (9)
    • Pub. L. 96–39, §807(a)(1)(B), added pars. (15) and (16) and redesignated former par. (15) as (17). · (15), (16), (17)

    1977

    • Pub. L. 95–176, §3(c), struck out "manufacturing" after "customs" and inserted reference to section 5214(a)(9). · (9)
    • Pub. L. 95–176, §4(f), substituted "withdrawal of distilled spirits without payment of tax for use in certain research, development, or testing, see section 5214(a)(10)" for "removal of samples free of tax for making tests or laboratory analyses, see section 5214(a)(9)". · (14)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.