FEDERAL · 26 U.S.C. · Chapter 51

Construction and equipment

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. H·Pt. I
Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.

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Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Prior Provisions
Provisions similar to those comprising this section were contained in prior sections 5216(a)(1) and 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 640, 680, 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".