Page:United States Statutes at Large Volume 84 Part 2.djvu/634

 1964 "Former President."

u s e prec. title 1.

PUBLIC LAW 91-659-JAN. 8, 1971

[84 STAT.

''(f) As used in this section, the term 'former President' means a person— "(1) who shall have held the office of President of the United States of America; "(2) whose service in such office shall have terminated other than Dy removal pursuant to section 4 of article II of the Constitution of the United States of America; and ''(3) who does not then currently hold such office,". Approved January 8, 1971.

Public Law 91-659 January 8, 1971 [H. R. 10517]

Taxes. Distille d spirits. 7 2 Stat. 1323. 26 USC 5008.

72 Stat. 1314; 79 Stat. 150.

AN ACT To amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United Sates of America in Congress assembled. That section 5008(c) (1)(A) of the Internal Revenue Code of 1954 is amended by striking out '•; or"' and inserting in lieu thereof '", or (iii) by reason of accident while on the distilled spirits plant premises and amounts to 10 proof gallons or more in respect of any one accident; or". SEC. 2. (a)(1) The first sentence of section 5008(b)(2) of the Internal Revenue Code of 1954 is amended to read as follows: "Any distilled spirits withdrawn from bond on payment or determination of tax for rectification or bottling may, before removal from the bottling premises of the distilled spirits plant to which removed from bond or after return to such bottling premises, on application to the Secretary or his delegate, be destroyed after such gauge and under such supervision as the Secretary or his delegate may by regulations prescribe." (2) The second sentence of such section 5008(b)(2) is amended by striking out "the tax imposed under section 5001(a)(1)" and inserting in lieu thereof "the taxes imposed under section 5001(a)(1) or under subpart B or this part". (b) Section 5008(c)(5) of such Code is amended to read as follows: "(5)

72 Stat. 1364; 79 Stat. 161.

DISTILLED SPIRITS RETURNED TO BOTTLING PREMISES.—Dis-

tilled spirits withdrawn from bond on payment or determination of tax for rectification or bottling which are removed from bottling premises and subsequently returned to the premises from which removed may be dumped and gauged after such return under such regulations as the Secretary or his delegate may prescribe, and subsequent to such gauge shall be eligible for allowance of loss under this subsection as though they had not been removed from such bottling premises." (c)(1) Section 5215(a) of such Code is amended to read as follows: " (a) GENERAL.—On such application and under such regulations as the Secretary or his delegate may prescribe, distilled spirits withdrawn from bonded premises on payment or determination of tax (other than products to which any alcoholic ingredients other than such distilled spirits have been added) may be returned to the bonded premises of a distilled spirits plant. Such returned distilled spirits shall be destroyed, denatured, or redistilled, or shall be mingled as authorized in section 5234(a)(1) (other than subparagraph (C) thereof). All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return."

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