Current through Pub. L. 119-100Open in workspace
§ 5416 Definitions of package and packaging
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, § 3(e), Jan. 12, 1971, 84 Stat. 2057.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5416
Source: decipher.legal/usc/26/5416 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)