{"data":{"id":"us/26-u.s.c.-5235","jurisdiction":"us","citation":"26 U.S.C. § 5235","heading":"Bottling of alcohol for industrial purposes","body":"Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"0204e0e7a7381b6f3b35ff753c125e376425bdfb219b391605839fa8ab7f3558","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5234","next":"us/26-u.s.c.-5236"},"notice":"GroundRules: Original legal text. Not legal advice."}