---
kind: "section"
citation: "26 U.S.C. § 5244"
title: "26"
title_heading: "Internal Revenue Code"
number: "5244"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5244"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter C — Operation of Distilled Spirits Plants"
  - "Part II — Operations on Bonded Premises"
  - "Subpart D — Denaturation"
---

# §5244. Cross references

- (1) For provisions authorizing the withdrawal from the [bonded premises](/usc/26/5002.md?p=a-3) of a [distilled spirits plant](/usc/26/5002.md?p=a-1) of denatured [distilled spirits](/usc/26/5002.md?p=a-8), see [section 5214(a)(1)](/usc/26/5214.md?p=a-1).
- (2) For provisions requiring a permit to procure specially denatured [distilled spirits](/usc/26/5002.md?p=a-8), see section 5271.

## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1370.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5244, act Aug. 16, 1954, ch. 736, 68A Stat. 647, related to withdrawal of spirits from bonded warehouse on determination of tax, prior to the general revision of this chapter by Pub. L. 85–859. See section 5213 of this title.