Title 26 — Internal Revenue CodeRelease 119-73
§5556 Regulations
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions › § 5556
Summary
When writing rules to enforce the distilled spirits laws, the government may set different requirements for construction, equipment, or operating methods. This allows the rules to fit differences in materials and in how spirits are produced, processed, or stored.
Full Legal Text
Title 26, §5556
Internal Revenue Code — Source: USLM XML via OLRC
The regulations prescribed by the Secretary for enforcement of this chapter may make such distinctions in requirements relating to construction, equipment, or methods of operation as he deems necessary or desirable due to differences in materials or variations in methods used in production, processing, or storage of distilled spirits.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5556, act Aug. 16, 1954, ch. 736, 68A Stat. 681, authorized the Secretary to prescribe
Regulations
, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of regulatory provisions of prior section 5556, see also section 5505(h) of this title.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Applicability of
Rules and Regulations
Pub. L. 85–859, title II, § 210(e), Sept. 2, 1958, 72 Stat. 1435, provided that: “Until
Regulations
are promulgated under any provision of this title [enacting section 5849, 5854, 5855, and 7608 of this title, amending this chapter, chapter 52 of this title and section 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324 to 7326, 7609, 7652 and 7655 of this title, and enacting notes set out under section 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title] which depends for its application upon the promulgation of
Regulations
(or which is to be applied in such manner as may be prescribed by
Regulations
) all instructions, rules, or
Regulations
which are in effect immediately prior to the
Effective Date
of such provision shall, to the extent such instructions, rules, or
Regulations
could be prescribed as
Regulations
under authority of such provision, be applied as is promulgated as
Regulations
under such provision.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5556
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73