Title 26 — Internal Revenue CodeRelease 119-73
§5559 Determinations
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 › § 5559
Summary
The Secretary may make number-based decisions by counting, weighing, measuring, using statistics, or other methods under rules it sets.
Full Legal Text
Title 26, §5559
Internal Revenue Code — Source: USLM XML via OLRC
Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5559
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73