Rev. Ruling 55-740
Neutral Spirits Subjected to Vodka Process but Stored in Reused Whiskey Barrels may not be Designated or Labeled as Vodka
A product produced from neutral spirits at a registered distillery and subjected to the treatment prescribed for the manufacture of vodka, but packaged in reused whisky barrels, may not be designated or labeled as vodka. See Revenue Ruling 55-552 which provides that a product having a light golden color from storage in wooden containers may not be labeled as vodka since it would not be without distinctive character. A product so produced and treated should, upon packaging in the distillery, be branded "neutral spirits-grain," followed by the phrase "subjected to vodka process." The product would then, upon bottling, be eligible for labeling as a specialty with a fanciful name and statement of composition.
26 U.S.C. 5193; 26 CFR 220.544 (27 CFR 201.513)