FEDERAL · 26 U.S.C. · Chapter Subchapter G—Breweries

Brewers procuring beer from other brewers

26 U.S.C. § 5413
Title26Internal Revenue Code
ChapterSubchapter G—Breweries
PartII

This text of 26 U.S.C. § 5413 (Brewers procuring beer from other brewers) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 5413.

Text

A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.

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Related

§ 5054
26 U.S.C. § 5054

Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5413, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

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Bluebook (online)
26 U.S.C. § 5413, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5413.