26 U.S.C. § 5413
Brewers procuring beer from other brewers
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5413, Brewers procuring beer from other brewers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463760
- Permanent ID
ys:prov:463760@1- SHA-256
381ef9ae1cb5f18265e209edb03e7ad6abbda7afeea49dad7983483ead68ae42
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.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