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26 U.S.C. § 5416

Definitions of package and packaging

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

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26 U.S.C. § 5416, Definitions of package and packaging, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463763
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For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.

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