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26 USC § 5174 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282] 

---
identifier: "/us/usc/t26/s5174"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5174 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5174"
section_name: "Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "B"
subchapter_name: "Qualification Requirements for Distilled Spirits Plants"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 5174. Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]

Section, added , , ; amended , §§ 1905(a)(14), 1906(b)(13)(A), , , 1834, related to withdrawal bonds.

A prior section 5174, , , related to “registry of stills”, prior to the general revision of this chapter by . See sections 5179 and 5505(d) of this title.

Provisions similar to those comprising subsec. (a)(1) of section 5174, added by , , , relating to the withdrawal from bonded premises of distilled spirits on the furnishing of a bond by the proprietor of the bonded premises to secure payment of the tax on such spirits, were contained in prior sections 5176(b) and 5232(b), , , 643, prior to the general revision of this chapter by .

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective , see , set out as an Effective Date of 1979 Amendment note under .