Arkansas Legal Resource Navigator

26 U.S.C. § 5387 — Agricultural wines

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5387 — Agricultural wines

Page 3225 TITLE 26—INTERNAL REVENUE CODE § 5388 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. § 5387. Agricultural wines (a) In general Wines made from agricultural products other than the juice of fruit shall be made in accord- ance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as ‘‘standard agricultural wines’’. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c). (b) Limitations No wine spirits may be added to wines pro- duced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production. (c) Restriction on blending Wines from different agricultural commodities shall not be blended together. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90–619, § 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under sec

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5387

Stored review status: historical_2024_not_currentness_verified. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 12b1cf7fab47816ed05a63b9c076cef63ac398d868a9f2fdc2571f9b44bb1e3a. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:usc2024-0ca151ec4ee533d9bd25cf97
Source file: Laws/federal/codes/united-states-code-2024/title-26/section-5387-agricultural-wines--a296fdf661.md
Pages: Not recorded – Not recorded
Passage SHA-256: ba840f7e48b093d841ed095ffbb39d3239dccdb7209fa8df937e28d092056669

Source location: USCODE-2024-title26-subtitleE-chap51-subchapF-partIII-sec5387.pdf

Stored source content

Page 3225 TITLE 26—INTERNAL REVENUE CODE § 5388 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. § 5387. Agricultural wines (a) In general Wines made from agricultural products other than the juice of fruit shall be made in accord- ance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as ‘‘standard agricultural wines’’. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c). (b) Limitations No wine spirits may be added to wines pro- duced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production. (c) Restriction on blending Wines from different agricultural commodities shall not be blended together. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90–619, § 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. § 5388. Designation of wines (a) Standard wines Standard wines may be removed from prem- ises subject to the provisions of this subchapter and be marked, transported, and sold under their proper designation as to kind and origin, or, if there is no such designation known to the trade or consumers, then under a truthful and adequate statement of composition. (b) Other wines Wines other than standard wines may be re- moved for consumption or sale and be marked, transported, or sold only under such designation as to kind and origin as adequately describes the true composition of such products and as ade- quately distinguish them from standard wines, as regulations prescribed by the Secretary shall provide. (c) Use of semi-generic designations (1) In general Semi-generic designations may be used to designate wines of an origin other than that indicated by such name only if— (A) there appears in direct conjunction therewith an appropriate appellation of ori- gin disclosing the true place of origin of the wine, and (B) the wine so designated conforms to the standard of identity, if any, for such wine contained in the regulations under this sec- tion or, if there is no such standard, to the trade understanding of such class or type. (2) Determination of whether name is semi- generic (A) In general Except as provided in subparagraph (B), a name of geographic significance, which is also the designation of a class or type of wine, shall be deemed to have become semi- generic only if so found by the Secretary. (B) Certain names treated as semi-generic The following names shall be treated as semi-generic: Angelica, Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine or Hock, Sauterne, Haut Sauterne, Sherry, Tokay. (3) Special rule for use of certain semi-generic designations (A) In general In the case of any wine to which this para- graph applies— (i) paragraph (1) shall not apply, (ii) in the case of wine of the European Community, designations referred to in subparagraph (C)(i) may be used for such wine only if the requirement of subpara- graph (B)(ii) is met, and (iii) in the case any other wine bearing a brand name, or brand name and fanciful name, semi-generic designations may be used for such wine only if the require- ments of clauses (i), (ii), and (iii) of sub- paragraph (B) are met. (B) Requirements (i) The requirement of this clause is met if there appears in direct conjunction with the semi-generic designation an appropriate ap- pellation of origin disclosing the origin of the wine. (ii) The requirement of this clause is met if the wine conforms to the standard of iden- tity, if any, for such wine contained in the regulations under this section or, if there is no such standard, to the trade understanding of such class or type. (iii) The requirement of this clause is met if the person, or its successor in interest, using the semi-generic designation held a Certificate of Label Approval or Certificate of Exemption from Label Approval issued by the Secretary for a wine label bearing such brand name, or brand name and fanciful name, before March 10, 2006, on which such semi-generic designation appeared.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5387 — Agricultural wines

**(a) In general** Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c). **(b) Limitations** No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production. **(c) Restriction on blending** Wines from different agricultural commodities shall not be blended together.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5387

Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.