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

Definitions of package and packaging

26 U.S.C. § 5416
Title26Internal Revenue Code
ChapterSubchapter G—Breweries
PartII

This text of 26 U.S.C. § 5416 (Definitions of package and packaging) 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. § 5416.

Text

For purposes of this subchapter, the term "package" means a bottle, can, keg, barrel, or other original consumer container, and the term "packaging" means the filling of any package.

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Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, §3(e), Jan. 12, 1971, 84 Stat. 2057.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments
1971—Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling.

Statutory Notes and Related Subsidiaries

Effective Date of 1971 Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.

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Bluebook (online)
26 U.S.C. § 5416, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5416.