# 26 U.S.C. § 5052: Definitions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5052>. Cite pinpoints as 26 U.S.C. § 5052(a)(1).

## § 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.

## § 5052(b) Gallon

For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.

## § 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—

**§ 5052(c)(1) Sale of beer.** The sale and transfer of possession of beer for consumption at the brewery; or

**§ 5052(c)(2) Removals.** Any removal of beer from the brewery.

## § 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).

## Connections

Cites: § 5053 Exemptions

Cited by: § 263A Capitalization and inclusion in inventory costs of certain expenses; § 5402 Definitions

## 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1333
- 1971-01-12: [Pub. L. 91-673](/26/act/91-673.md), 84 Stat. 2056
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1956