26 USC 5052 - Definitions

U.S Code last checked for updates: Nov 23, 2024

§ 5052.

Definitions

(a)

Beer

(b)

Gallon

(c)

Removed for consumption of sale

Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—

(1)

Sale of beer

(2)

Removals

(d)

Brewer

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)

cite as: 26 USC 5052