Rev. Rul. 54-334
Rev. Rul. 54-334; 1954-2 C.B. 478
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
Advice is requested whether the quantity of sugar to be added to wine for sweetening under sections 178.144(b) and 178.145(c) of Regulations 7 is to be calculated on the weight of the wine to be sweetened or the weight of the wine after sweetening.
Sections 178.144(b) and 178.145(c) of Regulations 7 provide in part that natural wine and fruit and berry wines may be sweetened after complete fermentation with dry cane sugar or dry beet sugar for the purpose of perfecting sweet wine according to commercial standards, provided the cane or beet sugar so used for sweetening shall not be in excess of 11 percent of the weight of the wine and the wine does not have a total solids content of more than 22 grams per 100 cubic centimeters.
The quantity of sugar to be used in sweetening the wine should be calculated on the weight of the wine which is to be sweetened but the sweetened wine may not have a total solids content of more than 22 grams per 100 cubic centimeters.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available