26 U.S.C. § 5416
§ 5416. Definitions of package and packaging
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed January 12, 1971 by the Public Law 91-673.
Every change, newest first (2)
- January 12, 1971Public Law 91-673
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.