{"data":{"id":"us/26-u.s.c.-5413","jurisdiction":"us","citation":"26 U.S.C. § 5413","heading":"Brewers procuring beer from other brewers","body":"A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.","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":"381ef9ae1cb5f18265e209edb03e7ad6abbda7afeea49dad7983483ead68ae42","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5412","next":"us/26-u.s.c.-5414"},"notice":"GroundRules: Original legal text. Not legal advice."}