2017 US Code
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
| 26 U.S.C. § 5416 (2017) |
| §5416. Definitions of package and packaging |
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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. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, §3(e), Jan. 12, 1971, 84 Stat. 2057.) |
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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. AMENDMENTS1971—Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling. EFFECTIVE DATE OF 1971 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 5416 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1390 84 Stat. 2057 |
| Public Law 85-859, Public Law 91-673 |
