Title 26, Internal Revenue CodeRelease 119-102
§5501 Establishment
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter H — Miscellaneous Plants and Warehouses › PART I — VINEGAR PLANTS › § 5501
Summary
Allows setting up plants that make vinegar by a vaporizing method. These plants may make distilled spirits of not more than 15 percent alcohol by volume, and those spirits must be used only on the premises to make vinegar.
Full Legal Text
Title 26, §5501
Internal Revenue Code, Source: USLM XML via OLRC
Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5501, act Aug. 16, 1954, ch. 736, 68A Stat. 677, made a cross reference to provisions pertaining to establishment and operation of vinegar factories, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
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. § 5501
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102