Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 65-12

1965-1 C.B. 590

Full Text

Rev. Rul. 65-12

Combustion product gas, meeting the requirements of section 121.1060 of the Regulations prescribed by the Food and Drug Administration, Department of Health, Education, and Welfare, may be used to maintain pressure during the filtering and bottling of champagne and other sparkling wines, produced by the bulk process, within the general limitations of section 240.524 of the Wine Regulations. The carbon dioxide content of the combustion product gas, however, may not exceed one percent.

Winemakers desiring to use combustion product gas for this purpose may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing notice pursuant to the provisions of section 240.1052 of the regulations.