26 USC Subtitle E, CHAPTER 51, Subchapter G, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter G-BreweriesPART II-OPERATIONS

Jump To: MiscellaneousPrior ProvisionsAmendments

PART II-OPERATIONS

Sec.

5411.

Use of brewery.

5412.

Removal of beer in containers or by pipeline.

5413.

Brewers procuring beer from other brewers.

5414.

Removals from one brewery to another belonging to the same brewer.¹

5415.

Records and returns.

5416.

Definitions of package and packaging.

5417.

Pilot brewing plants.

5418.

Beer imported in bulk.

Editorial Notes

Prior Provisions

A prior part II consisted of sections 5411 to 5416, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1997- Pub. L. 105–34, title XIV, §1421(b), Aug. 5, 1997, 111 Stat. 1049 , added item 5418.

1971- Pub. L. 91–673, §4(b), Jan. 12, 1971, 84 Stat. 2058 , substituted "Definitions of package and packaging" for "Definitions of bottle and bottling" in item 5416 and added item 5417.

¹ So in original. Section catchline amended by Pub. L. 116–260 without corresponding amendment of part analysis.