Title 26, Internal Revenue CodeRelease 119-102
§5413 Brewers Procuring Beer From Other Brewers
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter G — Breweries › PART II — OPERATIONS › § 5413
Summary
A brewer may get beer from another brewer in his own containers (like hogsheads, barrels, or kegs) that are marked with his name and address, following rules the Secretary sets. The brewer who produced the beer must pay the tax the way section 5054 requires.
Full Legal Text
Title 26, §5413
Internal Revenue Code, Source: USLM XML via OLRC
A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5413, 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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5413
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102