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► 26 U.S.C. § 5559 26 u.s.c. · distilled spirits, wines, and beer · title 26
26 U.S.C. § 5559
Determinations
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-14ADFA
► 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 I - Miscellaneous General Provisions Sec. 5559 - Determinations From the U.S. Government Publishing Office, www.gpo.gov

§5559. Determinations

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. 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.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5559 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. § 5558 26 U.S.C. § 5560 →
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
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26 U.S.C.
Citation
26 U.S.C. § 5559
Status
● ACTIVE
Chapter
51 — DISTILLED SPIRITS, WINES, AND BEER
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-14ADFA
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5559