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26 U.S.C. § 5182

Cross references

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

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26 U.S.C. § 5182, Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463663
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Full text

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 96-39(H.R. 4537)1979-07-26
    Trade Agreements Act of 1979
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-223(H.R. 3919)1980-04-02
    Crude Oil Windfall Profit Tax Act of 1980
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-59(H.R. 3)2005-08-10
    SAFETEA-LU
    House: 412–8Senate: 91–4
  • Amended byPub. L. 115-141(H.R. 1625)2018-03-23
    Consolidated Appropriations Act, 2018
    House: 256–167Senate: no recorded tally