
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: 26USC5416]

 
                     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. 5416. Definitions of package and packaging

    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.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1390; 
amended Pub. L. 91-673, Sec. 3(e), Jan. 12, 1971, 84 Stat. 2057.)


                            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.


                    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.
