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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter G— Breweries · § 5417

§ 5417. Pilot brewing plants

170 words·~1 min read·/usc/title-26/section-5417

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

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.
(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.)
Connections11 cite this · traces to 1
6 references not yet in our index
  • Pub. L. 91–673, § 4(a)
  • 84 Stat. 2057
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
  • section 5 of Pub. L. 91–673
Citation graph
cites case law
§ 5417
Pilot brewing plants
C.F.R.×5
Fed. Reg.×5
U.S.C.×1
Pub. L.Pub. L. 91–673, § 4(a)
Stat.84 Stat. 2057
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 7 · showing 6Cited by 11 across 3 sources
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