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There is one summary for this bill. Bill summaries are authored by CRS.

Authorizes the refund of tax under the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood casualty, or other disaster, or breakage, destruction, or other damage (including theft) resulting from vandalism or malicious mischief while held for sale. (Amends 26 U.S.C. 5065)

There is one summary for this bill. Bill summaries are authored by CRS.

Authorizes the refund of tax under the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood casualty, or other disaster, or breakage, destruction, or other damage (including theft) resulting from vandalism or malicious mischief while held for sale. (Amends 26 U.S.C. 5065)

There is one summary for this bill. Bill summaries are authored by CRS.

Authorizes the refund of tax under the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood casualty, or other disaster, or breakage, destruction, or other damage (including theft) resulting from vandalism or malicious mischief while held for sale. (Amends 26 U.S.C. 5065)

There is one summary for this bill. Bill summaries are authored by CRS.

Authorizes the refund of tax under the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood casualty, or other disaster, or breakage, destruction, or other damage (including theft) resulting from vandalism or malicious mischief while held for sale. (Amends 26 U.S.C. 5065)