Browse Arkansas Code titles and sections

26 U.S.C. § 5392 — Definitions

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5392 — Definitions

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5392

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 0c9d0e03f2114c215abbd1b357137d3e8a83aa08d7f76d2d63cfa2217ce2277f. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_a34398f9c28053779f31a60f
Source file: Laws/federal/codes/united-states-code/title-26/section-5392-definitions--d2c7982bad.md
Pages: Not recorded – Not recorded
Passage SHA-256: 1bd54a2527d7f03d2db92976541a699a6158e8256e0a378846acbcdd3cf09c51

Source location: Title 26, Chapter 51, § 5392; chapter-051-distilled-spirits-wines-and-beer.md

Stored source content

**(a) Standard wine** For purposes of this subchapter the term “standard wine” means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively. **(b) Heavy bodied blending wine** For purposes of this subchapter the term “heavy bodied blending wine” means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content. **(c) Pure sugar** For purposes of this subchapter the term “pure sugar” means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch. Invert sugar syrup produced from such pure sugar by recognized methods of inversion may be used to prepare any sugar syrup, or solution of water and pure sugar, authorized in this subchapter. **(d) Total solids** For purposes of this subchapter the term “total solids”, in the case of wine, means the degrees Brix of the dealcoholized wine. **(e) Same kind of fruit** For purposes of this subchapter the term “same kind of fruit” includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other than grapes, this term includes all of the several species and varieties of any given kind; except that this shall not preclude a more precise identification of the composition of the product for the purpose of its designation. **(f) Own production** For purposes of this subchapter the term “own production”, when used with reference to wine in a bonded wine cellar, means wine produced by fermentation in the same bonded wine cellar, whether or not produced by a predecessor in interest at such bonded wine cellar. This term may also include, under regulations, wine produced by fermentation in bonded wine cellars owned or controlled by the same or affiliated persons or firms when located within the same State; the term “affiliated” shall be deemed to include any one or more bonded wine cellar proprietors associated as members of any farm cooperative, or any one or more bonded wine cellar proprietors affiliated within the meaning of section 117(a)(5) of the Federal Alcohol Administration Act, as amended ([27 U.S.C. 211](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title27-section211&num=0&edition=prelim)). **(g) Liquid sugar** For purposes of this subchapter the term “liquid sugar” means a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix.)

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5005 — Persons liable for tax

**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). **(b) Domestic distilled spirits** (1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom. (2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor. **(c) Proprietors of distilled spirits plants** (1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b). (2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5383 — Amelioration and sweetening limitations for natural grape wines

**(a) Sweetening of grape wines** Any natural grape wine may be sweetened after fermentation and before taxpayment with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed 12 percent of the weight of the wine and the alcoholic content of the finished wine after sweetening is not more than 14 percent by volume; except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only. **(b) High acid wines** (1) **Amelioration** — Before, during, and after fermentation, ameliorating materials consisting of pure dry sugar or liquid sugar, water, or a combination of sugar and water, may be added to natural grape wines of a winemaker’s own production when such wines are made from juice having a natural fixed acid content of more than five parts per thousand (calculated before fermentation and as tartaric acid). Ameliorating material so added shall not reduce the natural fixed acid content of the juice to less than five parts per thousand, nor exceed 35 percent of the volume of juice (calculated exclusive of pulp) and ameliorating material combined. (2) **Sweetening** — Any wine produced under this subsection may be sweetened by the producer thereof, after amelioration and fermentation, with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed (A) 17 percent by weight if the alcoholic content is more than 14 percent by volume, or (B) 21 percent by weight if the alcoholic content is not more than 14 percent by volume. The use under this paragraph of liquid sugar shall be limited to cases where the resultant volume does not exceed the volume which could result

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5383

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 211 — Miscellaneous provisions

**(a) Definitions** As used in this subchapter— (1) The term “United States” means the several States and Territories and the District of Columbia; the term “State” includes a Territory and the District of Columbia; and the term “Territory” means Alaska, Hawaii, and Puerto Rico. (2) The term “interstate or foreign commerce” means commerce between any State and any place outside thereof, or commerce within any Territory or the District of Columbia, or between points within the same State but through any place outside thereof. (3) The term “person” means individual, partnership, joint stock company, business trust, association, corporation, or other form of business enterprise, including a receiver, trustee, or liquidating agent and including an officer or employee of any agency of a State or political subdivision thereof; and the term “trade buyer” means any person who is a wholesaler or retailer. (4) The term “affiliate” means any one of two or more persons if one of such persons has actual or legal control, directly or indirectly, whether by stock ownership or otherwise, of the other or others of such persons; and any one of two or more persons subject to common control, actual or legal, directly or indirectly, whether by stock ownership or otherwise. (5) The term “distilled spirits” means ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof, for non-industrial use. (6) The term “wine” means (1) wine as defined in section 610 and section 617 of the Revenue Act of 1918 as now in force or hereafter amended, and (2) other alcoholic beverages not so defined, but made in the manner of wine, including sparkling and carbonated wine, wine made from condensed grape mus

Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 211

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5392 — Definitions

Page 3226 TITLE 26—INTERNAL REVENUE CODE § 5391 (C) Wines to which paragraph applies (i) In general Except as provided in clause (ii), this paragraph shall apply to any grape wine which is designated as Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Retsina, Rhine Wine or Hock, Sauterne, Haut Sau- terne, Sherry, or Tokay. (ii) Exception This paragraph shall not apply to wine which— (I) contains less than 7 percent or more than 24 percent alcohol by volume, (II) is intended for sale outside the United States, or (III) does not bear a brand name. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title IX, § 910(a), Aug. 5, 1997, 111 Stat. 877; Pub. L. 109–432, div. A, title IV, § 422(a), Dec. 20, 2006, 120 Stat. 2972.) Editorial Notes PRIOR PROVISIONS A prior section 5388, act Aug. 16, 1954, ch. 736, 68A Stat. 672, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 2006—Subsec. (c)(3). Pub. L. 109–432 added par. (3). 1997—Subsec. (c). Pub. L. 105–34 added subsec. (c). 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–432, div. A, title IV, § 422(b), Dec. 20, 2006, 120 Stat. 2973, provided that: ‘‘The amendments made by this section [amending this section] shall apply to wine imported or bottled in the United States on or after the date of enactment of this Act [Dec. 20, 2006].’’ EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title IX, § 910(b), Aug. 5, 1997, 111 Stat. 877, prov

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5392

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.

Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 211 — Miscellaneous provisions

Page 17 TITLE 27—INTOXICATING LIQUORS § 211 of Columbia. Act June 25, 1936, substituted ‘‘the district court of the United States for the District of Colum- bia’’ for ‘‘the Supreme Court of the District of Colum- bia’’, and act June 25, 1948, as amended by act May 24, 1949, substituted ‘‘United States District Court for the District of Columbia’’ for ‘‘district court of the United States for the District of Columbia’’. However, the words ‘‘United States District Court for the District of Columbia’’ have been deleted entirely as superfluous in view of section 132(a) of Title 28, Judiciary and Judicial Procedure, which states that ‘‘There shall be in each judicial district a district court which shall be a court of record known as the United States District Court for the district’’, and section 88 of Title 28 which states that ‘‘the District of Columbia constitutes one judicial district’’. AMENDMENTS 1988—Subsecs. (a), (b)(1), (3), (4). Pub. L. 100–690, § 8001(b)(2), substituted ‘‘the date of the enactment of this title’’ for ‘‘the date of the enactment of this Act’’, which had been translated editorially as ‘‘August 29, 1935’’, thereby requiring no change in text. Executive Documents TRANSFER OF FUNCTIONS ‘‘Secretary of the Treasury’’ and ‘‘Secretary’’ were substituted for ‘‘Administrator’’, meaning the Adminis- trator of the Federal Alcohol Administration, pursuant to Reorg. Plan No. III of 1940, see note set out under section 201 of this title. §§ 209, 210. Omitted Editorial Notes CODIFICATION Section 209, acts Aug. 29, 1935, ch. 814, title I, § 109, formerly § 9, 49 Stat. 987; June 26, 1936, ch. 830, title V, § 507, 49 Stat. 1966; renumbered title I, § 109, Nov. 18, 1988, Pub. L. 100–690, title VIII, § 8001(a)(1), (2), 102 Stat. 4517, wh

Source: Supplied 2024 U.S. Code historical extraction · 27 U.S.C. § 211

Stored review status: historical_2024_not_currentness_verified. The source passage cites 27 U.S.C. § 211. This identifies an authority to review, not proof of applicability.