Fabio
76b8ec33a7
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>
42 lines
1.6 KiB
Markdown
42 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5559"
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description: "Determinations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5559"
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citation: "26 U.S.C. § 5559"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5559"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "009220d17372b3ac9581653497c118587b89d5de1c8e22316ca232b5f9a71d26"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "5351ddf8387dc40d25f4e1c878b0e71a12025c28fbf8682194a7aed2070be6ea"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5559 - Determinations
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## Text
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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.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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