{"data":{"id":"us/26-u.s.c.-5416","jurisdiction":"us","citation":"26 U.S.C. § 5416","heading":"Definitions of package and packaging","body":"For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.","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":"70bd6c57a78b36dcde459f5d617bd678ebd50b423f888217accb5060683ffca0","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5415","next":"us/26-u.s.c.-5417"},"notice":"GroundRules: Original legal text. Not legal advice."}