Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
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---
type: "LegalText"
title: "26 U.S.C. § 5412"
description: "Removal of beer in containers or by pipeline"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "51"
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
section: "5412"
citation: "26 U.S.C. § 5412"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s5412"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "c74a247b80319d32acf4c41abdffbc14b5c5e9cb8129293020f532dba2b7bb58"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "636397ae73b7cdc717350d2d08e054d0ed4c9af4ce909d58f7e693ec749c8d43"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 5412 - Removal of beer in containers or by pipeline
## Text
Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 11597, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)
## Notes
Editorial Notes
Prior ProvisionsA prior section 5412, 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. 85859.
Amendments2017—Pub. L. 11597 inserted “pursuant to section 5414 or” before “by pipeline”. 1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”. 1971—Pub. L. 91673 substituted “packages,” for “barrels, kegs, bottles,”.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 AmendmentPub. L. 11597, title I, § 13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: “The amendments made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017.”
Effective Date of 1971 AmendmentAmendment by Pub. L. 91673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91673, set out as a note under section 5056 of this title.