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Title 26 — Internal Revenue CodeRelease 119-73

§5411 Use of brewery

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter G— - Breweries › Part PART II— - OPERATIONS › § 5411

Last updated Apr 6, 2026|Official source

Summary

Use of the brewery must follow rules set by the Secretary. It can only be used to make, package, and store beer, soft drinks and related products — including cereal beverages containing less than one-half of 1 percent of alcohol by volume. It may also process spent grain, carbon dioxide, and yeast, or other Secretary-approved uses that will not jeopardize the revenue.

Full Legal Text

Title 26, §5411

Internal Revenue Code — Source: USLM XML via OLRC

The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5411, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1971—Pub. L. 91–673 struck out requirement of separate facilities for bottling of beer and cereal beverages and permitted use of brewery for packaging and storing beer and other cereal beverages.

Statutory Notes and Related Subsidiaries

Effective Date

of 1971 AmendmentAmendment by Pub. 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 Pub. L. 91–673, set out as a note under section 5056 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5411

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73