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Industry Circular

Number: 57-28
Date: September 6, 1957

Internal Revenue Service
Washington 25, D.C.


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Proprietors of bonded wineries and bonded wine cellars:

Purpose. The purpose of this industry circular is to clarify the policy with respect to the removal of special natural wines produced under formulas approved on Form 698 Supplemental.

Background. It has come to the attention of the Alcohol and Tobacco Tax Division that in some instances treatment of such wines (or of the wine-producing material) involves the use of activated carbon or other filtering aids and devices and that samples of the finished product indicate that color and other characteristics of the wine may have been removed. We have undertaken to develop further instructions which will satisfy the requirements of Part 240 and at the same time will permit industry to produce a commercially acceptable product. It is expected that we will be able to issue further instructions not later than November 1, 1957.

Instructions. Winemakers will be permitted to remove from their premises only such special natural wine, other than vermouth, which has been made from natural wines produced strictly in accordance with the provisions of sections 240.527-240.530 inclusive, and which has been produced in accordance with subpart S. If the color is less than 1.000 Lovibond in a 1/2 inch cell we will call on the winemaker to show that he has complied in all respects with the regulations. It is imperative that the regulations be observed, even though the color is deeper than 1.000 on the Lovibond scale.

Determination. A reading of 1.000 Lovibond in a 1/2 inch cell is the equivalent of an absorbance value (Optical Density) of 0.100 using monochromatic light measured at 430 millimicrons in a cell of 1/2 inch thickness. Proportionately larger or smaller absorbance values will be required in cells having other dimensions since the color measurement is a direct function of sample thickness. Instruments not capable of resolving the spectrum into approximately monochromatic light will give values slightly higher for the same color intensity.

Inquiries. Inquiries concerning this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 31664

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