Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter I — Miscellaneous General Provisions › § 5556
The Secretary may set construction, equipment, and operation rules for distilled spirits based on differences in materials or methods.
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Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5556
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102