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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 5501 Establishment

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter H -- Miscellaneous Plants and Warehouses
  • Part I -- Vinegar plants

Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.

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