26 U.S.C. § 5416: Definitions of package and packaging

26 U.S.C. 5416: Definitions of package and packagingText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER

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§5416. Definitions of package and packaging

For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.

(Added Pub. L. 85–859, title II, § 201 , Sept. 2, 1958 , 72 Stat. 1390 ; amended Pub. L. 91–673, § 3(e) , Jan. 12, 1971 , 84 Stat. 2057 .)

Editorial Notes

Prior Provisions

A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1971⁠—Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling.

Statutory Notes and Related Subsidiaries

Effective Date of 1971 Amendment

Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.