An Act To reform the tax laws of the United States

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Section 5122 (c) (relating to definition of limited retail dealer) is amended by striking out "beer or wine" each place it appears and inserting in lieu thereof "distilled spirits, wine, or beer".


Smithsonian Legal Documents

Legal document information

  • 90 Stat. 1520
  • Title 26, Excise Taxes
  • Public Law

Citation information

Statutes at Large

Contained within

90 Stat. 1520 (1976); Pub. L. No. 94-455 (Book)

Contact information

Institutional History Division, Smithsonian Institution Archives, 600 Maryland Avenue, S.W., Washington, D.C. 20024-2520,


  • 1978
  • 10/04/03


  • Wine and wine making
  • Retail trade
  • Liquors
  • Taxation
  • Beer
  • Wine--Taxation


Public Law

Physical description

Number of pages: 2; Page Numbers: 1520, 1819

Full Record

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