Title 26 — Internal Revenue CodeRelease 119-73
§5561 Exemptions to Meet the Requirements of the National Defense
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions › § 5561
Summary
The government may temporarily exempt distilled spirits plants from federal liquor rules when it judges that doing so is needed for national defense, but it can never waive the requirement to pay the tax. When granting such an exemption, it may issue whatever regulations are needed to carry out the purpose.
Full Legal Text
Title 26, §5561
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary shall exercise the authority conferred by this section he may prescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5217(b), act Aug. 16, 1954, ch. 736, 68A Stat. 641, 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” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5561
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73