§5352. Taxpaid wine bottling house — Inbound Citations
26 U.S.C. § 5352
Cited by 1 provision in release 119-102.
Citations to 26 U.S.C. § 5352 as a whole
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In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.