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Title 26 — Internal Revenue CodeRelease 119-73

§5052 Definitions

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart D— Beer › § 5052

Last updated Apr 6, 2026|Official source

Summary

For the federal alcohol tax rules, beer means beer, ale, porter, stout, and similar fermented drinks, including sake, with one-half of 1 percent or more alcohol by volume, brewed at least partly from malt or a malt substitute. A gallon is 231 cubic inches. Beer is "removed for consumption or sale" when it is sold for drinking at the brewery or taken out of the brewery. A brewer is anyone who brews beer or produces it for sale, but not someone who makes only tax-exempt beer under section 5053(e).

Full Legal Text

Title 26, §5052

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
(b)For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
(c)Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—
(1)The sale and transfer of possession of beer for consumption at the brewery; or
(2)Any removal of beer from the brewery.
(d)For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

Legislative History

Notes & Related Subsidiaries

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 Pub. L. 85–859.

Amendments

2005—Subsec. (d). Pub. 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). Pub. 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 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

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. § 5052

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73