26 U.S. Code § 5416 - Definitions of package and packaging
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For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.
Source(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, § 3(e),Jan. 12, 1971, 84 Stat. 2057.)
A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
1971—Pub. L. 91–673substituted definitions of package and packaging for definitions of bottle and bottling.
Effective Date of 1971 Amendment
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