26 USC § 5501 - Establishment

---
identifier: "/us/usc/t26/s5501"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5501 - Establishment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5501"
section_name: "Establishment"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "H"
subchapter_name: "Miscellaneous Plants and Warehouses"
part_number: "I"
part_name: "VINEGAR PLANTS"
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.)"
---


# § 5501. Establishment

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.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390.)

## Editorial Notes

### Prior Provisions

A prior section 5501, , , made a cross reference to provisions pertaining to establishment and operation of vinegar factories, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior section 5216(a)(1), , , prior to the general revision of this chapter by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as a note under .