US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5416: Definitions of package and packaging

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Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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