Title 26 — Internal Revenue CodeRelease 119-73

§5559 Determinations

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions › § 5559

Last updated Apr 6, 2026|Official source

Summary

When the government needs to measure or verify quantities under the alcohol tax rules, it can do so by actual count, weight, or measurement, by statistical sampling, or by other methods set out in regulations. It does not have to physically count everything.

Full Legal Text

Title 26, §5559

Internal Revenue Code — Source: USLM XML via OLRC

Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5559

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73