Browse Arkansas Code titles and sections
26 U.S.C. § 5387 — Agricultural wines
Federal law — U.S. Code and appendices · legal_authorities
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
**(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.