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Internal Revenue Code, § 5052. Definitions

I.R.C. § 5052(a) Beer
For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
I.R.C. § 5052(b) Gallon
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
I.R.C. § 5052(c) Removed For Consumption Of Sale
Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means--
I.R.C. § 5052(c)(1) Sale Of Beer
The sale and transfer of possession of beer for consumption at the brewery; or
I.R.C. § 5052(c)(2) Removals
Any removal of beer from the brewery.
I.R.C. § 5052(d) Brewer
For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).
(Added Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1333, and amended Pub. L. 91-673, Sec. 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109-59, title XI, Sec. 11125(b)(15), Aug. 10, 2005, 119 Stat. 1144.)
BACKGROUND NOTES
Prior Provisions
A prior section 5052, act Aug. 16, 1954, ch. 736, 68A Stat. 612, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS
2005 - Subsec. (d). Pub. L. 109-59, Sec. 11125(b)(15), amended subsec. (d). Before amendment, it read as follows:
“(d) Brewer
“For definition of brewer, see section 5092.”
1971--Subsec. (c)(2). Pub. L. 91-673 struck out proviso that removal of beer shall not include beer returned to the brewery on the same day such beer is removed from the brewery.
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109-59, Sec. 11125(b)(15) effective July 1, 2008, but shall not apply to taxes imposed for periods before such date.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91-673 effective on the first day of the first calendar month which begins more than 90 days after January 12, 1971, see section 5 of Pub. L. 91-673, set out as a note under section 5056 of this title.