
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5417]

 
                     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. 5417. Pilot brewing plants

    Under such regulations as the Secretary may prescribe, and on the 
filing of such bonds and applications as he may require, pilot brewing 
plants may, at the discretion of the Secretary be established and 
operated off the brewery premises for research, analytical, 
experimental, or development purposes with regard to beer or brewery 
operations. Nothing in this section shall be construed as authority to 
waive the filing of any bond or the payment of any tax provided for in 
this chapter.

(Added Pub. L. 91-673, Sec. 4(a), Jan. 12, 1971, 84 Stat. 2057; amended 
Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 
1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                             Effective Date

    Section 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 an Effective Date of 1971 Amendment note under section 5056 
of this title.
