Internal Revenue Code:Sec. 5052. Definitions

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart D - Beer
        

Statute

    Sec. 5052. Definitions
 
    (a) Beer
      For purposes of this chapter (except when used with reference to
    distilling or distilling material) the term beer means beer, ale,
    porter, stout, and other similar fermented beverages (including
    sake or similar products) of any name or description containing
    one-half of 1 percent or more of alcohol by volume, brewed or
    produced from malt, wholly or in part, or from any substitute
    therefor.
    (b) Gallon
      For purposes of this subpart, the term gallon means the liquid
    measure containing 231 cubic inches.
    (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
        The sale and transfer of possession of beer for consumption at
      the brewery; or
      (2) Removals
        Any removal of beer from the brewery.
    (d) Brewer
          For definition of brewer, see section 5092.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1333; amended Pub. L. 91-673, Sec. 1(b), Jan. 12, 1971, 84 Stat.
    2056.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5052, act Aug. 16, 1954, ch. 736, 68A Stat. 612,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1971 - Subsec. (c)(2). Pub. L. 91-673 struck out proviso that
    removal of beer shall not include beer returned to the brewery on
    the same day such beer is removed from the brewery.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in title 23 section 158.