26 USC § 5561 - Exemptions to meet the requirements of the national defense

---
identifier: "/us/usc/t26/s5561"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5561 - Exemptions to meet the requirements of the national defense"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5561"
section_name: "Exemptions to meet the requirements of the national defense"
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. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5561. Exemptions to meet the requirements of the national defense

The Secretary may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary shall exercise the authority conferred by this section he may prescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1397; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5217(b), , , prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.