Internal Revenue Code · 26 U.S.C.

§ 5052. Definitions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 5052

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: September 2, 1958 by Pub. L. 85–859
Last amended: August 10, 2005 by Pub. L. 109–59
Amendments: 2 dated changes in the source credit
Length: 4 subsections · 222 words · about 1 min to read
Defines: 1 term
Cross-references: cites 1; cited by 2 Code sections and 0 other regulations

¶(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.

¶(b) Gallon

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—

¶(1) Sale of beer

The sale and transfer of possession of beer for consumption at the brewery; or

¶(2) Removals

Any removal of beer from the brewery.

¶(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).

(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.)

Terms defined here

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brewer § 5052(d)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

§ 5053(e) Exemptions

Cited by 2 Code sections

Amendment history

From the source credit and the official notes, newest first.

August 10, 2005Amended by Pub. L. 109–59Parts changed in 2005: (d)
January 12, 1971Amended by Pub. L. 91–673Parts changed in 1971: (c)(2)
September 2, 1958Added by Pub. L. 85–859

Where it sits in the Code

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Official notes

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Editorial Notes

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

2005—Subsec. (d). Pub. L. 109–59 amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.”

1971—Subsec. (c)(2). Pub. L. 91–673 struck 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. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1971 Amendment

Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.