Editorial Notes
Codification
section 1 of Title 26Sections contained provisions which were incorporated in various sections of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1986, see Table I preceding , Internal Revenue Code.
act Aug. 27, 1935, ch. 740, § 249 Stat. 872Section 151, , , defined “person”, “Commissioner”, “application”, “permit”, “bond”, “regulation”, and “articles”, was incorporated in section 3124(a)(3)–(8) of the Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 349 Stat. 872Section 152, , , authorized Commissioner, his assistants, agents, and inspectors to investigate and report to United States attorney violations of this chapter and chapter 3 of this title, was incorporated in section 3117(a) of the Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 449 Stat. 872Section 153, , , subjected violators of laws relating to denatured alcohol to laws relating to nondenatured alcohol, was incorporated in section 3111 of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 549 Stat. 873Section 154, , , related to revocation of manufacturer’s permits for false descriptions of denatured alcohol, was incorporated in section 3114(c) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 649 Stat. 873Section 155, , , required persons manufacturing or dealing in denatured alcohol to obtain a permit from Commissioner, was incorporated in section 3114(a) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 749 Stat. 874Section 156, , , provided for revocation of permits by Commissioner where terms of permit have been violated or provisions of this chapter and chapter 3 of this title have not been conformed to or other laws and regulations relating to intoxicating liquor have been violated, was incorporated in section 3114(b) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 849 Stat. 874Section 157, , , related to search, seizure, and forfeiture of liquor or property to be used in violation of this chapter or chapter 3 of this title or laws or regulations with respect to intoxicating liquor, was incorporated in section 3116 of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 949 Stat. 875Section 158, , , related to rights, privileges, powers, and protection of Commissioner and his assistants and employees, was incorporated in section 3121(a) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1049 Stat. 875Section 159, , , related to penalties prescribed for violation of provisions of this chapter, was incorporated in section 3115(b) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1149 Stat. 875Section 160, , , related to privileges and immunities of witnesses, was incorporated in section 3119 of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1249 Stat. 875Section 161, , , related to place of sale when delivery is made by a carrier for purposes of prosecution or revocation of any permit, was incorporated in section 3114(d) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1349 Stat. 875Section 162, , , related to affidavits, information, and indictments for violation of this chapter, was incorporated in section 3120 of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1449 Stat. 876Section 163, , , related to inspection of records, liquor, and property with respect to this chapter by Commissioner, was incorporated in section 3121(c) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 249 Stat. 872Section 164, , , authorized Commissioner to designate assistants or agents to perform certain duties, was incorporated in section 3121(d) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1549 Stat. 876Section 165, , , provided that a conviction under this chapter or chapter 3 of this title will bar a subsequent prosecution under another law relating to intoxicating liquors, was incorporated in section 3115(c) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 1649 Stat. 876Section 166, , , provided that no tax will be assessed or collected where distilled spirits are lost, stolen, or destroyed by fire or other casualty, was incorporated in section 3113(a) of Internal Revenue Code of 1939.
act Aug. 27, 1935, ch. 740, § 149 Stat. 872Section 167, , , provided that this chapter may be cited as “Liquor Law Repeal and Enforcement Act”.