US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5501: Establishment

Where this section sits in the code

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

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.

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

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