26 U.S.C. § 5052
Section 5052 · Definitions
Current version, with additions and removals from the January 12, 1971 version.
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.
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.
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
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—
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
(1) Sale of beer
The sale and transfer of possession of beer for consumption at the brewery; or
The sale and transfer of possession of beer for consumption at the brewery; or
(2) Removals
(2) Removals
Any removal of beer from the brewery.
Any removal of beer from the brewery.
For definition of brewer, see section 5092.
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).