26 U.S.C. § 5411 — Use of brewery

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 74 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section limits use of the brewery, under the Secretary’s regulations, to listed production, storage, processing, and other revenue-safe purposes.

Under the Secretary’s regulations, the brewery may be used only to produce, package, and store beer; cereal beverages with less than one-half of 1 percent alcohol by volume; vitamins; ice; malt; malt sirup; other byproducts; and soft drinks. It may also process spent grain, carbon dioxide, and yeast. It may be used for another purpose only if the Secretary finds by regulation that the purpose will not jeopardize revenue. This section does not define “brewery,” “spent grain,” or “revenue.”

the actual law source: uscode.house.gov ↗public domain

The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(c), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit

1958Enacted · Pub. L. 85-859 · 72 Stat. 1389
1971Amended · Pub. L. 91-673 · 84 Stat. 2057
1976Amended · Pub. L. 94-455 · 90 Stat. 1834

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