26 USC 5417 - Sec. 5417. Pilot brewing plants

US Code - Title 26: Internal Revenue Code

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Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations.

Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.

Amendments

1976 - Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary'' wherever appearing.

EFFECTIVE DATE Section 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 an Effective Date of 1971 Amendment note under section 5056 of this title.