Page:United States Statutes at Large Volume 98 Part 1.djvu/871

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 823

ing out "several stamp taxes;" and all that follows and inserting in lieu thereof "several stamp taxes." (14) The table of sections for part I of subchapter C of chapter 51 is amended by striking out the item relating to section 5205. SEC. 455. COOKING WINE MAY BE FORTIFIED USING DISTILLED SPIRITS.

(a) IN GENERAL.—Subsection (a) of section 5214 (relating to with- 26 USC 5214. drawal of distilled spirits from bonded premises free of tax or without payment of tax) is amended by striking out the period at the end of paragraph (12) and inserting in lieu thereof "; or", and by adding at the end thereof the following new paragraph: -A-T ••:... "(13) without payment of tax for use on bonded wine cellar premises in the production of wine or wine products which will be rendered unfit for beverage use and removed pursuant to section 5362(d)." (b) LIABILITY FOR TAX.—

(1) Paragraph (1) of section 5005(e) (relating to withdrawals 26 USC 5005. without payment of tax) is amended by striking out "or (10)" and inserting in lieu thereof "(10), or (13)". (2) Paragraph (2) of section 5005(e) is amended by inserting "used in the production of nonbeverage wine or wine products," after "used in the production of wine,". (c) TECHNICAL AMENDMENT.—Section 5354 (relating to bonds for 26 USC 5354. bonded wine cellars) is amended by striking out "wine spirits" each place it appears and inserting in lieu thereof "distilled spirits". SEC. 456. EFFECTIVE DATES.

26 USC 5101 note.

(a) IN GENERAL.—Except as otherwise provided in this section the amendments made by this part shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act. (b) REPEAL OF STAMP REQUIREMENT.—The amendments made by section 454 shall take effect on July 1, 1985. Ante, p. 820. (c) FORTIFICATION OF COOKING WINE.—The amendments made by section 455 shall take effect on the date of the enactment of this Act. Supm.

Subtitle E—Tax Court Provisions

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SEC. 461. INCREASE IN JURISDICTIONAL LIMIT FOR SMALL CASES. (a) INCREASE IN JURISDICTIONAL LIMIT FOR SMALL TAX CASES.—

(1) IN GENERAL.—Subsection (a) of section 7463 (relating to 26 USC 7463 disputes involving $5,000 or less) is amended by striking out "$5,000" each place it appears and inserting in lieu thereof "$10,000". (2) CLERICAL AMENDMENTS.—

(A) The section heading for section 7463 is amended by striking out "$5,000" and inserting in lieu thereof "$10,000". !iiiVJ<^> (B) The table of sections for part II of subchapter C of chapter 76 is amended by striking out "$5,000" in the item relating to section 7463 and inserting in lieu thereof "$10,000". (b) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 7463 take effect on the date of the enactment of this Act. note.

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