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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 5559 Determinations us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5559 26 U.S.C. § 5559 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5559 data/legal/raw/us/code/title-26/usc26.xml 009220d17372b3ac9581653497c118587b89d5de1c8e22316ca232b5f9a71d26 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5351ddf8387dc40d25f4e1c878b0e71a12025c28fbf8682194a7aed2070be6ea 2026-07-04 official
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26 U.S.C. § 5559 - Determinations

Text

Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.