26 U.S. Code § 5052 - Definitions
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.
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
(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—
Source(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b),Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15),Aug. 10, 2005, 119 Stat. 1956.)
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.
2005—Subsec. (d). Pub. L. 109–59amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.”
1971—Subsec. (c)(2). Pub. L. 91–673struck 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. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date of 1971 Amendment