26 U.S.C. § 5052 — Definitions
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 183 words · no verdicts yet
This section defines “beer,” “gallon,” “removal for consumption or sale,” and “brewer” for this chapter. This section does not define “barrel” or “domestic brewery.”
(a) Beer For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
(b) Gallon For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
(c) Removed for consumption of sale Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means— (1) Sale of beer The sale and transfer of possession of beer for consumption at the brewery; or (2) Removals Any removal of beer from the brewery.
(d) Brewer For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale.
Such term must not include any person who produces only beer exempt from tax under section 5053(e).
For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—
The sale and transfer of possession of beer for consumption at the brewery; or
Any removal of beer from the brewery.
For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1333
- 1971Amended · Pub. L. 91-673 · 84 Stat. 2056
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1956
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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