Title 26 — Internal Revenue CodeRelease 119-73
§5416 Definitions of package and packaging
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 › § 5416
Full Legal Text
Title 26, §5416
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1971—Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling.
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5416
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73