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26 USC § 5233 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]

---
identifier: "/us/usc/t26/s5233"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5233 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5233"
section_name: "Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "C"
subchapter_name: "Operation of Distilled Spirits Plants"
part_number: "II"
part_name: "OPERATIONS ON BONDED PREMISES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 5233. Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]

Section, added , , ; amended , §§ 1905(a)(16), 1906(b)(13)(A), , , 1834, related to the bottling of distilled spirits in bond.

A prior section 5233, , , made a cross reference provision to establishment of bottling in bond department, prior to the general revision of this chapter by .

Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by , , , were contained in prior section 5243(a) to (c), (g), , , as amended by , , .

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

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