Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 67-84

1967-1 C.B. 410

IRS Headnote

A formula is not required for the addition of wine spirits to concentrated or unconcentrated juice.

Full Text

Rev. Rul. 67-84

The Internal Revenue Service has been asked whether a formula is required under 26 CFR 240.482 for the addition of wine spirits to concentrated or unconcentrated juice.

Under 26 CFR 240.482, a formula is required for the production of wine other than standard wine. However, 26 CFR 240.382 provides that concentrated or unconcentrated juice to which wine spirits have been added is not wine. Therefore, a formula is not required for the addition of wine spirits to concentrated or unconcentrated juice.