Nonpartisan civic infrastructure
AllCiv·Legis1
·

26 U.S.C. § 5417

U.S. CodeFederal
Pilot brewing plants
About This Law
/us/usc/t26/s5417
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

Highlight any text to annotate
Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter. (Added Pub. L. 91–673, § 4(a), Jan. 12, 1971, 84 Stat. 2057; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. Statutory Notes and Related Subsidiaries Effective DateSection effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as an Effective Date of 1971 Amendment note under section 5056 of this title.

Take Action

Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.