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► 26 U.S.C. § 5501 26 u.s.c. · distilled spirits, wines, and beer · title 26
26 U.S.C. § 5501
Establishment
Title 26 USC
● ACTIVE
Ch. 51
Jurisdiction Federal — United States
Chapter DISTILLED SPIRITS, WINES, AND BEER
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-9B31A4
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter H - Miscellaneous Plants and Warehouses PART I - VINEGAR PLANTS Sec. 5501 - Establishment From the U.S. Government Publishing Office, www.gpo.gov

§5501. Establishment

Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1390.)

Editorial Notes

Prior Provisions A prior section 5501, act Aug. 16, 1954, ch. 736, 68A Stat. 677, made a cross reference to provisions pertaining to establishment and operation of vinegar factories, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859.

Statutory Notes and Related Subsidiaries

Effective Date Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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Federation ID
OM-USC26-SEC-9B31A4
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
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Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
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The statutory text of 26 U.S.C. § 5501 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5418 26 U.S.C. § 5502 →
Chapter 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 5061
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 5501
Status
● ACTIVE
Chapter
51 — DISTILLED SPIRITS, WINES, AND BEER
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-9B31A4
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5501