Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5123&num=0&edition=prelim
Timestamp: 2019-11-12 03:26:46
Document Index: 343112513

Matched Legal Cases: ['§ 5123', '§201', '§5146', '§1906', '§5123', '§11125', '§201', '§4', '§1906', '§2004', '§11125']

[USC02] 26 USC 5123: Preservation and inspection of records, and entry of premises for inspection
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26 USC 5123: Preservation and inspection of records, and entry of premises for inspection Text contains those laws in effect on November 10, 2019
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348 , §5146; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; renumbered §5123, Pub. L. 109–59, title XI, §11125(b)(7), Aug. 10, 2005, 119 Stat. 1955 .)
A prior section 5123, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1344 ; amended Pub. L. 87–863, §4(a), Oct. 23, 1962, 76 Stat. 1142 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 100–647, title II, §2004(t)(3), Nov. 10, 1988, 102 Stat. 3610 , related to exemptions from special tax on certain wholesale and retail dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621 , related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
2005-Pub. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122.