References in Text

The National Prohibition Act, as amended, referred to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305, as amended. Title III of such Act was classified principally to chapter 3 (§ 71 et seq.) of Title 27, Intoxicating Liquors, and was omitted from the Code in view of the incorporation of such provisions in the Internal Revenue Code of 1939, and subsequently into the Internal Revenue Code of 1986.


Provisions similar to those comprising this section relating to the Virgin Islands are classified to section 1402 of this title.

Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.