
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5411]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
                         Subchapter G--Breweries
 
                           PART II--OPERATIONS
 
Sec. 5411. Use of brewery

    The brewery shall be used under regulations prescribed by the 
Secretary only for the purpose of producing, packaging, and storing 
beer, cereal beverages containing less than one-half of 1 percent of 
alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts 
and of soft drinks; for the purpose of processing spent grain, carbon 
dioxide, and yeast; and for such other purposes as the Secretary by 
regulation may find will not jeopardize the revenue.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1389; 
amended Pub. L. 91-673, Sec. 3(c), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                            Prior Provisions

    A prior section 5411, 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'' wherever appearing.
    1971--Pub. L. 91-673 struck out requirement of separate facilities 
for bottling of beer and cereal beverages and permitted use of brewery 
for packaging and storing beer and other cereal beverages.


                    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.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 7851 of this title.
