Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5402
Definitions
# (a)
Brewery The brewery shall consist of the land and buildings described in the brewer's notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
# (b)
Brewer For definition of brewer, see section 5052(d).
Source: view the official text
Nearby sections (25 sections)
- 5373 · Wine spirits
- 5381 · Natural wine
- 5382 · Cellar treatment of natural wine
- 5383 · Amelioration and sweetening limitations for natural grape wines
- 5384 · Amelioration and sweetening limitations for natural fruit and…
- 5385 · Specially sweetened natural wines
- 5386 · Special natural wines
- 5387 · Agricultural wines
- 5388 · Designation of wines
- 5391 · Exemption from distilled spirits taxes
- 5392 · Definitions
- 5401 · Qualifying documents
- 5402 · Definitions
- 5403 · Cross references
- 5411 · Use of brewery
- 5412 · Removal of beer in containers or by pipeline
- 5413 · Brewers procuring beer from other brewers
- 5414 · Transfer of beer between bonded facilities
- 5415 · Records and returns
- 5416 · Definitions of package and packaging
- 5417 · Pilot brewing plants
- 5418 · Beer imported in bulk
- 5501 · Establishment
- 5502 · Qualification
- 5503 · Construction and equipment