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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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LegalText 26 U.S.C. § 5411 Use of brewery us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5411 26 U.S.C. § 5411 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/s5411 data/legal/raw/us/code/title-26/usc26.xml 59d579c91fc791d521c159438aa30356c0543b71ac9bb2e4d16061f44e267f99 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 97ffe02a98c8b7b8faa2af4f2eb86a8125afc0cb5d497f06fa29946ec9d6b8a6 2026-07-04 official
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26 U.S.C. § 5411 - Use of brewery

Text

The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91673, § 3(c), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5411, 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.

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing. 1971—Pub. L. 91673 struck out requirement of separate facilities for bottling of beer and cereal beverages and permitted use of brewery for packaging and storing beer and other cereal beverages.

Statutory Notes and Related Subsidiaries

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.

Effective DateSection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85859, set out as a note under section 5001 of this title.