{"data":{"id":"us/26-u.s.c.-5501","jurisdiction":"us","citation":"26 U.S.C. § 5501","heading":"Establishment","body":"Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.","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":"39bd18ca88753edd353180b16c825b37775a3ed6b34ccc4ab03de34446ea077e","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5418","next":"us/26-u.s.c.-5502"},"notice":"GroundRules: Original legal text. Not legal advice."}