26 U.S.C. § 5417 — Pilot brewing plants
submitted 55 years ago by Pub. L. 91-673 to r/title-26-INTERNAL-REVENUE-CODE · 80 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Under such regulations as the Secretary* may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.
Source credit: (Added Pub. L. 91–673, § 4(a), Jan. 12, 1971, 84 Stat. 2057; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1971Enacted · 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. 91-673 on 1971-01-12.
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