---
kind: "section"
citation: "26 U.S.C. § 5501"
title: "26"
title_heading: "Internal Revenue Code"
number: "5501"
heading: "Establishment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5501"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter H — Miscellaneous Plants and Warehouses"
  - "Part I — Vinegar Plants"
---

# §5501. Establishment


Plants for the production of vinegar by the vaporizing process, where [distilled spirits](/usc/26/5002.md?p=a-8) 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.


## Source credit

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

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5501, act Aug. 16, 1954, ch. 736, 68A Stat. 677, made a cross reference to provisions pertaining to establishment and operation of vinegar factories, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising this section were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.