 | United States - 1983 - 968 pages
...chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented...wholly or in part, or from any substitute therefor. (b) Gallon For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic... | |
 | 1999 - 356 pages
...(ATF) authorized to perform any function relating to the administration or enforcement of this part. Beer. Beer, ale, porter, stout, and other similar...or in part, or from any substitute therefor. Bonded premises — distilled spirits plant. The premises of a distilled spirits plant, or part thereof, on... | |
 | 1988 - 510 pages
...during which a bank is open to the public for carrying on substantially all its banking functions. Beer. Beer, ale, porter, stout, and other similar...wholly or in part, or from any substitute therefor. Bottler. Any person required to hold a basic permit as a bottler under 27 USC 203(b)(l). Bulk container.... | |
 | 1957 - 1020 pages
...functions under the direction and supervision of the regional commissioner. Beer. "Beer" shall mean beer, ale, porter, stout, and other similar fermented...wholly or in part, or from any substitute therefor. (68A Stat. 612; 26 USC 5052) Collector of customs. "Collector of customs" shall mean the person having... | |
 | 1976 - 1118 pages
...fermented beverages (Including sake or similar products) of any name or description containing one-ba! of 1 percent or more of alcohol by volume, brewed...establishment qualified under this chapter for the Pro. duction, blending, cellar treatment. stor¿¿ age, bottling, and packaging or repackaging of untaxpald... | |
 | 1984 - 1062 pages
...duties and taxes on beer, ale, porter, stout, and other similar fermented beverages, including sake, of any name or description containing one-half of...wholly or in part, or from any substitute therefor, shall be collected in accordance with section 5051(a), Internal Revenue Code of 1954 (26 USC 505 1(... | |
 | 1967 - 1204 pages
...internal revenue. Beer. “Beer” shall mean beer, ale, porter, stout and other similar fer-' mented beverages (Including sake or similar products) of...alcohol by volume, brewed or produced from malt, wholly ¿ in part, or from any substitute therefor. (68A Stat. 612; 26 USC 5052) Bottle and bottling. “Bottle”... | |
 | 1980 - 914 pages
...beverages (including sake or similar products) of any name or description containing one-half of one percent or more of alcohol by volume, brewed or produced...wholly or in part, or from any substitute therefor. Bottle. A bottle, can, or similar container. Bottling. The filling of bottles, cans, and similar containers.... | |
 | 1984 - 582 pages
...beverages (including sake or similar products) of any name or description containing one-half of one percent or more of alcohol by volume, brewed or produced...wholly or in part, or from any substitute therefor. Bottle. A bottle, can, or similar container. Bottling. The filling of bottles, cans, and similar containers.... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...porter ; stout, and other similar fermented beverages (including sake1 or similar products) of any nama r in which such loss occurred. Any excess of such...end of the partnership year in which such excess (b) GALLON. — For purposes of this subpart, the term "gallon" means the liquid measure containing... | |
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Beer. 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... 
