26 USC § 5560 - Other provisions applicable

---
identifier: "/us/usc/t26/s5560"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5560 - Other provisions applicable"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5560"
section_name: "Other provisions applicable"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "I"
subchapter_name: "Miscellaneous General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)"
---


# § 5560. Other provisions applicable

All provision of subtitle F, insofar as applicable and not inconsistent with the provisions of this subtitle, are hereby extended to and made a part of this subtitle.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5557, , , prior to the general revision of this chapter by .