[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.70]

[Page 310]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
         Subpart D--Administrative and Miscellaneous Provisions
 
Sec. 19.70  Exemptions to meet the requirements of National defense.

    The Director may temporarily exempt proprietors from any provision 
of the internal revenue laws or this part relating to spirits except 
those requiring payment of tax thereon whenever in his judgement it is 
expedient to do so to meet the requirements of the National defense.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1397, as amended (26 U.S.C. 5561))