{"data":{"id":"us/26-u.s.c.-5559","jurisdiction":"us","citation":"26 U.S.C. § 5559","heading":"Determinations","body":"Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may 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":"a84d11590d84c65ffb5e2a80c2c2e9bb480c88062a3cc84ecf066f8e9e2bbfa6","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5558","next":"us/26-u.s.c.-5560"},"notice":"GroundRules: Original legal text. Not legal advice."}