26 U.S.C. § 5411
Use of brewery
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.
Notes of Decisions
Cited in 1
case, 1960–1960 · leading case: In re Sussman, 188 F. Supp. 320 (E.D. Pa. 1960).
In re Sussman, 188 F. Supp. 320 (E.D. Pa. 1960). “On March 12, 1957, the trustees in bankruptcy, without authority from David and his wife or Charles and 'his wife, filed an application for a tentative carryback adjustment on Form 1045, pursuant to § 5411 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5411 , on behalf of…”
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