Partnertax.ai
Start free trial →

Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5052

Definitions

Official textgovinfo.govlast amended

# (a)

Beer For purposes of this chapter (except when used with reference to distilling or distilling mate rial) 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.

# (b)

Gallon For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.

# (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— (1) Sale of beer The sale and transfer of possession of beer for consumption at the brewery; or (2) Removals Any removal of beer from the brewery.

# (d)

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(e).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 5007 · Collection of tax on distilled spirits
  2. 5008 · Abatement, remission, refund, and allowance for loss or…
  3. 5009 · [§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July…
  4. 5010 · Credit for wine content and for flavors content
  5. 5011 · Income tax credit for average cost of carrying excise tax
  6. 5021 · [§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a),…
  7. 5041 · Imposition and rate of tax
  8. 5042 · Exemption from tax
  9. 5043 · Collection of taxes on wines
  10. 5044 · Refund of tax on wine
  11. 5045 · Cross references
  12. 5051 · Imposition and rate of tax
  13. 5052 · Definitions
  14. 5053 · Exemptions
  15. 5054 · Determination and collection of tax on beer
  16. 5055 · Drawback of tax
  17. 5056 · Refund and credit of tax, or relief from liability
  18. 5061 · Method of collecting tax
  19. 5062 · Refund and drawback in case of exportation
  20. 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
  21. 5064 · Losses resulting from disaster, vandalism, or malicious mischief
  22. 5065 · Territorial extent of law
  23. 5066 · Distilled spirits for use of foreign embassies, legations, etc.
  24. 5067 · Reduced rates not allowed for smuggled or illegally produced…
  25. 5068 · Cross reference
Full table of contents →