{"data":{"id":"us/26-u.s.c.-5242","jurisdiction":"us","citation":"26 U.S.C. § 5242","heading":"Denaturing materials","body":"Methanol or other denaturing materials suitable to the use for which the denatured distilled spirits are intended to be withdrawn shall be used for the denaturation of distilled spirits. Denaturing materials shall be such as to render the spirits with which they are admixed unfit for beverage or internal human medicinal use. The character and the quantity of denaturing materials used shall be as prescribed by the Secretary by regulations.","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":"ed2ec601501ad85b0b6275aac7454ab4b520604380bb5e5ed74d5c2ad9ad9d37","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5241","next":"us/26-u.s.c.-5243"},"notice":"GroundRules: Original legal text. Not legal advice."}