---
kind: "section"
citation: "26 U.S.C. § 5559"
title: "26"
title_heading: "Internal Revenue Code"
number: "5559"
heading: "Determinations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5559"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter I — Miscellaneous General Provisions"
---

# §5559. Determinations


Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.