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26 U.S.C. § 5241

Authority to denature

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5241, Authority to denature, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463693
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Full text

Under such regulations as the Secretary shall prescribe, distilled spirits may be denatured on the bonded premises of a distilled spirits plant qualified for the processing of distilled spirits. Distilled spirits to be denatured under this section shall be of such kind and such degree of proof as the Secretary shall by regulations prescribe. Distilled spirits denatured under this section may be used on the bonded premises of a distilled spirits plant in the manufacture of any article.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-39(H.R. 4537)1979-07-26
    Trade Agreements Act of 1979
    House: no recorded tallySenate: no recorded tally