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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter G— Breweries · § 5413

§ 5413. Brewers procuring beer from other brewers

121 words·~1 min read·/usc/title-26/section-5413

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections1 cite this
Cited by 1 section
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1389
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 675
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5413
Brewers procuring beer from other brewers
C.F.R.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1389
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 8 · showing 5Cited by 1 across 1 source
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