Title 26 — Internal Revenue CodeRelease 119-73
§5411 Use of Brewery
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS › § 5411
Summary
A brewery may only be used for approved purposes: producing, packaging, and storing beer, cereal beverages with less than one-half of 1 percent alcohol, vitamins, ice, malt, malt sirup, byproducts, and soft drinks, plus processing spent grain, carbon dioxide, and yeast. The government can approve other uses that will not put tax revenue at risk.
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