26Title 26The US tax code, read & explained

26 U.S.C. § 5501

§ 5501. Establishment

47 words · cited by 1 other sections

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History

Added in 1958 by the Technical Amendments Act of 1958. Last changed September 2, 1958 by the Technical Amendments Act of 1958.

Every change, newest first (1)
  1. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

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

Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.