The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law.

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(72 Stat. 1333, as amended; 26 U.S.C. § 5051)[T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]