Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 63-31

1963-1 C.B. 400

Full Text

Rev. Rul. 63-31 /1/

`May Wine,' which is not expressly defined by Federal regulations, is a product made with light natural white grape wine as a base, flavored with woodruff herbs, leaves, or essence and having an alcoholic content not in excess of 14 percent by volume.

Such wine is not considered an aperitif wine under Section 4.21(g) of the Labeling and Advertising of Wine Regulations, issued under the Federal Alcohol Administration Act and, therefore, should be designated and labeled as `May Wine.' There should appear in direct conjunction therewith the words `Light White Wine-Flavored with Woodruff Herbs,' `Light White Wine-Flavored with Woodruff Leaves,' or `Light White Wine-Flavored with Woodruff Essence,' as the case may be.

Revenue Rulings 54-126, C.B. 1954-1, 304, and 56-691, C.B. 1956-2, 1044, are hereby superseded.

/1/ Prepared pursuant to Revenue Procedure 62-17, C.B. 1962-2, 407.