FEDERAL · 26 U.S.C. · Chapter 51
Definitions of package and packaging
Current through Pub. L. 119-102
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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26 U.S.C. § 5416 (Definitions of package and packaging) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.
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.