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26 U.S.C. § 5065

Territorial extent of law

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5065, Territorial extent of law, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463630
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The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.

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