DETERMINING WINE GALLONS OF HIGH SOLIDS SPIRITS
Proprietors of distilled spirits
plants and others concerned:
The purpose of this industry circular is to advise you of Revenue Ruling 70-209
which was published in the Internal Revenue Bulletin for April 27, 1970. This revenue
ruling reads substantially as follows:
Advice has been requested as to the method to be used in
determining the wine gallons per pound of spirits containing in
excess of 400 milligrams but not more than 600 milligrams of solids
per 100 milliliters of liquid.
While regulations in 26 CFR 186.41 and 186.43 provide
procedures for determining the quantity of spirits, they do not
contain specific procedures for determining the wine gallons of
spirits containing in excess of 400 milligrams but not more than
600 milligrams of solids per 100 milliliters of liquid.
It has been determined that the proper method of ascertaining
the total wine gallons of spirits containing solids Within the range
specified above is to:
(1) ascertain the apparent proof by correcting
the hydrometer reading for temperature by means of Table No. 1 of the
(2) use the resulting apparent proof figure and Table
No. 4 of the Gauging Manual to find the wine gallon equivalent per
pound of spirits, and
(3) multiply the wine gallon figure by the
number of pounds of spirits. The proof gallons would then be determined by multiplying the wine gallons by the true proof of the spirits.
Inquiries concerning this circular should refer to its number and be addressed
to your Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.
Alcohol, Tobacco and Firearms Division