§5314. Special applicability of certain provisions — Inbound Citations

Citations to 26 U.S.C. § 5314 as a whole

• 26 U.S.C. § 5001(a)(9)

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  (9) Except as provided in section 5314, upon bay rum, or any article containing distilled spirits, brought from Puerto Rico into the United States for consumption or sale there is hereby imposed a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States.
• 26 U.S.C. § 7652(a)(1)

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  (1) Except as provided in section 5314, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture.
• 26 U.S.C. § 7652(b)(1)

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  (1) Except as provided in section 5314, there shall be imposed in the United States, upon articles coming into the United States from the Virgin Islands, a tax equal to the internal revenue tax imposed in the United States upon like articles of domestic manufacture.