26 U.S.C. § 5412
Removal of beer in containers or by pipeline
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5412, Removal of beer in containers or by pipeline, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463759
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Full text
Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.