Brewer.
Brewer. Any person who brews beer (except a person who produces only beer exempt from tax under 26 U.S.C. 5053) and any person who produces beer for sale.
Source
27 CFR § 25.11
Scoping language
When used in this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms have the meanings given in this section.