26 USC § 5052 - Definitions

---
identifier: "/us/usc/t26/s5052"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5052 - Definitions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5052"
section_name: "Definitions"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "I"
part_name: "GALLONAGE TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)"
---


# § 5052. Definitions

**(a)** **Beer** 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.

**(b)** **Gallon** For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.

**(c)** **Removed for consumption of sale** 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** The sale and transfer of possession of beer for consumption at the brewery; or

**(2)** **Removals** Any removal of beer from the brewery.

**(d)** **Brewer** 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).

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)

## Editorial Notes

### Prior Provisions

A prior section 5052, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2005—Subsec. (d).  amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.”

1971—Subsec. (c)(2).  struck out proviso that removal of beer shall not include beer returned to the brewery on the same day such beer is removed from the brewery.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2005 Amendment

Amendment by  effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .

### Effective Date of 1971 Amendment

Amendment by  effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .