Title 26 — Internal Revenue CodeRelease 119-73not60

§5501 Establishment

Title 26 › Subtitle 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

Last updated Apr 5, 2026|Official source

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

Apr 5, 2026

Release point: 119-73not60