§ 5052. Definitions
(a)
Beer
For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
(b)
Gallon
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
(c)
Removed for consumption of sale
Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—