Title 26Internal Revenue CodeRelease 119-73

§5556 Regulations

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter I— - Miscellaneous General Provisions › § 5556

Last updated Apr 6, 2026|Official source

Summary

The Secretary can set different construction, equipment, or operation rules when distilled spirits’ materials or methods differ.

Full Legal Text

Title 26, §5556

Internal Revenue Code — Source: USLM XML via OLRC

The regulations prescribed by the Secretary for enforcement of this chapter may make such distinctions in requirements relating to construction, equipment, or methods of operation as he deems necessary or desirable due to differences in materials or variations in methods used in production, processing, or storage of distilled spirits.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5556, act Aug. 16, 1954, ch. 736, 68A Stat. 681, authorized the Secretary to prescribe

Regulations

, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of regulatory provisions of prior section 5556, see also section 5505(h) of this title.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Applicability of

Rules and Regulations

Pub. L. 85–859, title II, § 210(e), Sept. 2, 1958, 72 Stat. 1435, provided that: “Until

Regulations

are promulgated under any provision of this title [enacting section 5849, 5854, 5855, and 7608 of this title, amending this chapter, chapter 52 of this title and section 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324 to 7326, 7609, 7652 and 7655 of this title, and enacting notes set out under section 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title] which depends for its application upon the promulgation of

Regulations

(or which is to be applied in such manner as may be prescribed by

Regulations

) all instructions, rules, or

Regulations

which are in effect immediately prior to the

Effective Date

of such provision shall, to the extent such instructions, rules, or

Regulations

could be prescribed as

Regulations

under authority of such provision, be applied as is promulgated as

Regulations

under such provision.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 5556

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73