26 U.S.C. § 5386 - Special natural wines

• Cite as: 26 U.S.C. § 5386

(a) In general

Special natural wines are the products made, pursuant to a formula approved under this section, from a base of natural wine (i...

(b) Cellar treatment

Special natural wines may be cellar treated under the provisions of section 5382(a) and (c).

Cite as 26 U.S.C. § 5386

Source: Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90-619, §5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

Notes from the Office of Law Revision Counsel

current through 5/23/2023

EDITORIAL NOTES

PRIOR PROVISIONS

A prior section 5386, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

1968-Subsec. (b). Pub. L. 90-619 inserted reference to subsec. (a) of section 5382.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1968 AMENDMENT

Amendment by Pub. L. 90-619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90-619 set out as a note under section 5373 of this title.