26 USC § 5413 - Brewers procuring beer from other brewers

---
identifier: "/us/usc/t26/s5413"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5413 - Brewers procuring beer from other brewers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5413"
section_name: "Brewers procuring beer from other brewers"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "G"
subchapter_name: "Breweries"
part_number: "II"
part_name: "OPERATIONS"
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. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5413. Brewers procuring beer from other brewers

A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5413, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary”.