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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. § 5416 Definitions of package and packaging us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5416 26 U.S.C. § 5416 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/s5416 data/legal/raw/us/code/title-26/usc26.xml ddcbddb9548ab7425c43c9941c3d9ba393b950c377fd243a81c3314d4a977bcc a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e5231be805a6c8fcb382b0ccfaf032f8fa28e6283bc4eb119212ab6f86a027a5 2026-07-04 official
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26 U.S.C. § 5416 - Definitions of package and packaging

Text

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.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91673, § 3(e), Jan. 12, 1971, 84 Stat. 2057.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859.

Amendments1971—Pub. L. 91673 substituted definitions of package and packaging for definitions of bottle and bottling.

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.