26 U.S.C. § 5402 — Definitions
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 117 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer* for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging* facilities may be approved by the Secretary* as a part of the brewery if the revenue will not be jeopardized thereby.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(b), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–59, title XI, § 11125(b)(17), Aug. 10, 2005, 119 Stat. 1956.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1389
- 1971Amended · Pub. L. 91-673 · 84 Stat. 2057
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 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.
all 0 arguments · sorted by: best
no arguments yet — make the first case