Pub. L. 105-206, tit. VI, sec. 6014

AMENDMENTS RELATED TO TITLE XIV OF 1997 ACT.

EnactedYear: 1998Length: 321 wordsOfficial source
SEC. 6014. AMENDMENTS RELATED TO TITLE XIV OF 1997 ACT. (a) Amendments Related to Section 1421 of 1997 Act.— (1) Paragraph (1) of section 5054(a) of the 1986 Code is amended— (A) by inserting “, or imported into the United States and transferred to a brewery free of tax under section 5418,” after “produced in the United States” in the text; and (B) by inserting “;certain imported beer ” after “produced in the united states” in the heading. (2) Paragraph (2) of section 5054(a) of the 1986 Code is amended by inserting “and not transferred to a brewery free of tax under section 5418” after “United States”. (3) Section 5056 of the 1986 Code is amended by striking “produced in the United States” each place it appears and inserting ”removed for consumption or sale”. (b) Amendments Related to Section 1422 of 1997 Act.— (1) Paragraph (2) of section 5043(a) of the 1986 Code is amended by inserting “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”. (2) Subsection (a) of section 5044 of the 1986 Code is amended by striking “produced in the United States” and inserting “removed from a bonded wine cellar”. (3) Section 5364 of the 1986 Code is amended by striking “Wine imported or brought into” and inserting “Natural wine (as defined in section 5381) imported or brought into”. (c) Amendment Related to Section 1434 of 1997 Act.— Paragraph (2) of section 4052(f) of the 1986 Code is amended by striking “this section” and inserting “such section”. (d) Amendment Related to Section 1436 of 1997 Act.— Paragraph (2) of section 4091(a) of the 1986 Code is amended by inserting “or on which tax has been credited or refunded” after “such paragraph”. (e) Amendment Related to Section 1453 of 1997 Act.— Subparagraph (D) of section 7430(c)(4) of the 1986 Code is amended by striking “subparagraph (A)(iii)” and inserting “subparagraph (A)(ii)”.
Pub. L. 105-206, tit. VI, sec. 6014: AMENDMENTS RELATED TO TITLE XIV OF 1997 ACT. | Justis AI