
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC5053]
TITLE 26--INTERNAL REVENUE CODE
Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
Subchapter A--Gallonage and Occupational Taxes
PART I--GALLONAGE TAXES
Subpart D--Beer
Sec. 5053. Exemptions
(e) Beer for personal or family use
Subject to regulation prescribed by the Secretary, any adult may,
without payment of tax, produce beer for personal or family use and not
for sale. The aggregate amount of beer exempt from tax under this
subsection with respect to any household shall not exceed--
(1) 200 gallons per calendar year if there are 2 or more adults
in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in
such household.
For purposes of this subsection, the term ``adult'' means an individual
who has attained 18 years of age, or the minimum age (if any)
established by law applicable in the locality in which the household is
situated at which beer may be sold to individuals, whichever is greater.