Internal Revenue Code · 26 U.S.C.
§ 5559. Determinations
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. § 5559
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
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 75 words · about 1 min to read
Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter I Miscellaneous General Provisions
Nearby sections
- § 5555 Records, statements, and returns
- § 5556 Regulations
- § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558 Authority of enforcement officers
- § 5559 Determinations
- § 5560 Other provisions applicable
- § 5561 Exemptions to meet the requirements of the national defense
- § 5562 Exemptions from certain requirements in cases of disaster
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.