# 26 U.S.C. § 5411: Use of brewery

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5411>. Cite pinpoints as 26 U.S.C. § 5411(a)(1).

The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.

## Connections

Cites: none

Cited by: § 7851 Applicability of revenue laws

## Prior provisions

- A prior section 5411, act Aug. 16, 1954, ch. 736, 68A Stat. 675, 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. 1389
- 1971-01-12: [Pub. L. 91-673](/26/act/91-673.md), 84 Stat. 2057
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834