27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 25.181

Eligibility.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 25.181 — Eligibility.

§ 25.181 Eligibility. A brewer may remove beer without payment of tax for transfer to any other brewery of the same ownership. These removals include a removal from a brewery owned by one corporation to a brewery owned by another corporation if (a) one corporation owns the controlling interest in the other corporation, or (b) the controlling interest in each corporation is owned by the same person. Beer removed under this section may, while in transit, be reconsigned to another brewery of the same ownership or be returned to the shipping brewery. (Sec. 201, Pub. L. 85–859, 72 Stat. 1389, as amended (26 U.S.C. 5414))

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-61CEE8
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 25.181
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The regulatory text of 27 C.F.R. § 25.181 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 25.181