Title 26 — Internal Revenue CodeRelease 119-73
§5274 Applicability of Other Laws
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter D— Industrial Use of Distilled Spirits › § 5274
Summary
Certain investigative powers from the Federal Trade Commission Act, including their penalties, apply to the government's work enforcing the alcohol, tobacco, and related tax rules, and to any person or business covered by those rules.
Full Legal Text
Title 26, §5274
Internal Revenue Code — Source: USLM XML via OLRC
The provisions, including penalties, of section 9, and 10 of the Federal Trade Commission Act (15 U.S.C., secs. 49, 50), as now or hereafter amended, shall apply to the jurisdiction, powers, and duties of the Secretary under this subtitle, and to any person (whether or not a corporation) subject to the provisions of this subtitle.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5274, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to sign required on rectifying premises, prior to the general revision of this chapter by Pub. L. 85–859. See section 5180 of this title. Provisions similar to those comprising this section were contained in prior section 5317(b), act Aug. 16, 1954, ch. 736, 68A Stat. 660, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5274
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73