1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part I
  7. subpart D
  8. § 5052
  9. notes
Editorial Notes
Prior Provisions

A prior section 5052, act Aug. 16, 1954, ch. 736, 68A Stat. 612, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Subsec. (d). Puspan. L. 109–59 amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.”

1971—Subsec. (c)(2). Puspan. L. 91–673 struck out proviso that removal of beer shall not include beer returned to the brewery on the same day such beer is removed from the brewery.

Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1971 Amendment

Amendment by Puspan. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Puspan. L. 91–673, set out as a note under section 5056 of this title.

CITE AS: 26 USC 5052