{"data":{"id":"us/26-u.s.c.-5503","jurisdiction":"us","citation":"26 U.S.C. § 5503","heading":"Construction and equipment","body":"Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.","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":"06ec2cc88880b4f46514e39f224b546b284aa0bc16b32860d737aaebeb4bdc70","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5502","next":"us/26-u.s.c.-5504"},"notice":"GroundRules: Original legal text. Not legal advice."}