94 STAT. 3490 26 USC 5212.
PUBLIC LAW 96-598—DEC. 24, 1980
(d) TRANSFERS OF ALCOHOL.—Section 5212 of the Internal Revenue Code of 1954 (relating to the transfer of spirits in bond) is amended by adding at the end thereof the following new sentence: "The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes." Approved December 24, 1980.
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LEGISLATIVE HISTORY: HOUSE REPORT No. 96-560 (Cbmm. on Ways and Means). SENATE REPORT No. 96-898 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 125 (1979): Nov. 27, considered and passed House. Vol. 126 (1980): Oct. 1, considered and passed Senate, amended. Dec. 10, House agreed to Senate amendments with simendments. Dec. 12, Senate agreed to House amendments.
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