26 USC § 5416 - Definitions of package and packaging

---
identifier: "/us/usc/t26/s5416"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5416 - Definitions of package and packaging"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5416"
section_name: "Definitions of package and packaging"
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. 1390; amended Pub. L. 91–673, § 3(e), Jan. 12, 1971, 84 Stat. 2057.)"
---


# § 5416. Definitions of package and packaging

For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, § 3(e), Jan. 12, 1971, 84 Stat. 2057.)

## Editorial Notes

### Prior Provisions

A prior section 5416, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1971— substituted definitions of package and packaging for definitions of bottle and bottling.

## Statutory Notes and Related Subsidiaries

### 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 .