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

26 U.S.C. § 5511

Establishment and operation

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This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—

# (1)

such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and

# (2)

such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and

# (3)

the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.

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Nearby sections (25 sections)
  1. 5412 · Removal of beer in containers or by pipeline
  2. 5413 · Brewers procuring beer from other brewers
  3. 5414 · Transfer of beer between bonded facilities
  4. 5415 · Records and returns
  5. 5416 · Definitions of package and packaging
  6. 5417 · Pilot brewing plants
  7. 5418 · Beer imported in bulk
  8. 5501 · Establishment
  9. 5502 · Qualification
  10. 5503 · Construction and equipment
  11. 5504 · Operation
  12. 5505 · Applicability of provisions of this chapter
  13. 5511 · Establishment and operation
  14. 5512 · Control of products after manufacture
  15. 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
  16. 5551 · General provisions relating to bonds
  17. 5552 · Installation of meters, tanks, and other apparatus
  18. 5553 · Supervision of premises and operations
  19. 5554 · Pilot operations
  20. 5555 · Records, statements, and returns
  21. 5556 · Regulations
  22. 5557 · Officers and agents authorized to investigate, issue search…
  23. 5558 · Authority of enforcement officers
  24. 5559 · Determinations
  25. 5560 · Other provisions applicable
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