26 USC § 5663 - Cross reference

---
identifier: "/us/usc/t26/s5663"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5663 - Cross reference"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5663"
section_name: "Cross reference"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "II"
part_name: "PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION"
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. 1407; amended Pub. L. 96–39, title VIII, § 807(a)(57), July 26, 1979, 93 Stat. 289.)"
---


# § 5663. Cross reference

For penalties of common application pertaining to liquors, including wines, see part IV.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407; amended Pub. L. 96–39, title VIII, § 807(a)(57), July 26, 1979, 93 Stat. 289.)

## Editorial Notes

### Prior Provisions

A prior section 5663, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1979— struck out reference to penalties for rectified products under part I of this subchapter.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .