26 U.S.C. § 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 .)