§ 5417. Pilot brewing plants

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1971

   Pub. L. 91–673 § 4(a) · 84 Stat. 2056

   Enacted · 26 U.S.C. § 5417

   Added Pub. L. 91–673, § 4(a), Jan. 12, 1971, 84 Stat. 2057

   Source evidence

   Code source credit
   Added Pub. L. 91–673, § 4(a), Jan. 12, 1971, 84 Stat. 2057

   Enacted provision · exact public law section
   (a) Part II of subchapter G of chapter 51 of the Internal Revenue Code of 1954 (relating to operations) is amended by adding 26 USC 5411. at the end thereof the following new section: “SEC. 5417. PILOT BREWING PLANTS. “Under such regulations as the Secretary or his delegate may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary or his delegate, be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.”

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 5417

   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

2 of 2 references resolved to an enrolled provision