U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 51—Distilled Spirits, Wines, and Beer / Subchapter H—Miscellaneous Plants and WarehousesTitle 26PartPart I—Vinegar PlantsContents§ 5501. Establishment§ 5502. Qualification§ 5503. Construction and equipment§ 5504. Operation§ 5505. Applicability of provisions of this chapter