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Current as of January 01, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - 26 U.S.C. § 5065 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5065. Territorial extent of law - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5065/
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