26Title 26The US tax code, read & explained

26 U.S.C. § 5411

§ 5411. Use of brewery

79 words · amended 3 times · cited by 1 other sections

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The law as written

Current through Public Law 119-102. Amendment notes omitted.

The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.