Source: http://www4.law.cornell.edu/uscode/text/26/5052
Timestamp: 2013-12-10 16:39:39
Document Index: 616953088

Matched Legal Cases: ['§ 5052', '§ 5052', '§ 5052', '§ 201', '§ 1', '§ 11125']

26 USC § 5052 - Definitions | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle E › Chapter 51 › Subchapter A › Part I › Subpart D › § 5052	prevnext
26 USC § 5052 - Definitions
Beer For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
Gallon For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
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—
Sale of beer The sale and transfer of possession of beer for consumption at the brewery; or
Removals Any removal of beer from the brewery.
Brewer For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b),Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15),Aug. 10, 2005, 119 Stat. 1956.)
2005—Subsec. (d). Pub. L. 109–59amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.”
1971—Subsec. (c)(2). Pub. L. 91–673struck 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.