Rev. Rul. 64-37
Rev. Rul. 64-37; 1964-1 C.B. 567
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-178
Section 240.1051 of the Wine Regulations authorizes the use of the pectolytic enzyme `Klerzyme' in the clarification of wine.
It has been found that the product known only as `Klerzyme' is not entirely suitable for the purpose authorized by the regulations. However, two related products known as `Klerzyme 200' and `Klerzyme Liquid' have been found to be suitable for such purpose and the Internal Revenue Service considers the use of such products as being consistent with good commercial practice.
Accordingly, either `Klerzyme 200' or `Klerzyme Liquid' may be used, within the general limitations of section 240.524 of the regulations, to clarify wine in amounts not to exceed one-half pound per 1,000 gallons of wine.
Winemakers desiring to use these products 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.
Revenue Ruling 62-166, C.B. 1962-2, 378, is hereby superseded.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available