Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_5052
Timestamp: 2020-04-04 20:23:34
Document Index: 541531690

Matched Legal Cases: ['§ 5052', '§ 5052', '§ 5052', '§ 5052', '§ 5052', '§ 5052', '§ 5052']

Internal Revenue Code, § 5052. Definitions
I.R.C. § 5052(a) Beer —
I.R.C. § 5052(b) Gallon —
I.R.C. § 5052(c) Removed For Consumption Of Sale —
Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means--
I.R.C. § 5052(c)(1) Sale Of Beer —
I.R.C. § 5052(c)(2) Removals —
I.R.C. § 5052(d) Brewer —
(Added Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1333, and amended Pub. L. 91-673, Sec. 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109-59, title XI, Sec. 11125(b)(15), Aug. 10, 2005, 119 Stat. 1144.)
A prior section 5052, act Aug. 16, 1954, ch. 736, 68A Stat. 612 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
2005 - Subsec. (d). Pub. L. 109-59, Sec. 11125(b)(15), amended subsec. (d). Before amendment, it read as follows:
“(d) Brewer
“For definition of brewer, see section 5092.”
1971--Subsec. (c)(2). Pub. L. 91-673 struck out proviso that removal of beer shall not include beer returned to the brewery on the same day such beer is removed from the brewery.
Amendment by Pub. L. 109-59, Sec. 11125(b)(15) effective July 1, 2008, but shall not apply to taxes imposed for periods before such date.