
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: 26USC5414]

 
                     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. 5414. Removals from one brewery to another belonging to the 
        same brewer
        
    Beer may be removed from one brewery to another brewery belonging to 
the same brewer, without payment of tax, and may be mingled with beer at 
the receiving brewery, subject to such conditions, including payment of 
the tax, and in such containers, as the Secretary by regulations shall 
prescribe. The removal from one brewery to another brewery belonging to 
the same brewer shall be deemed to include any removal from a brewery 
owned by one corporation to a brewery owned by another corporation when 
(1) one such corporation owns the controlling interest in the other such 
corporation, or (2) the controlling interest in each such corporation is 
owned by the same person or persons.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1389; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5414, 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''.

                  Section Referred to in Other Sections

    This section is referred to in section 5401 of this title.
