United States Code · Section

§ 5501 — Establishment

26 U.S.C. § 5501

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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.
26 U.S.C. § 5502

Implementing Regulations