{"data":{"id":"us/26-u.s.c.-5411","jurisdiction":"us","citation":"26 U.S.C. § 5411","heading":"Use of brewery","body":"The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.","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":"772d359cf051e8486b5799623aee1569083c8f953c62814b45df8b55c93955a4","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5403","next":"us/26-u.s.c.-5412"},"notice":"GroundRules: Original legal text. Not legal advice."}