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26 U.S.C. § 5387 — Agricultural wines
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c).
**(b) Limitations** No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production.
**(c) Restriction on blending** Wines from different agricultural commodities shall not be blended together.
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Source location: Title 26, Chapter 51, § 5387; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) In general** Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c).
**(b) Limitations** No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production.
**(c) Restriction on blending** Wines from different agricultural commodities shall not be blended together.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The wine spirits authorized to be used in wine production shall be brandy or wine spirits produced in a distilled spirits plant (with or without the use of water to facilitate extraction and distillation) exclusively from—
(1) fresh or dried fruit, or their residues,
(2) the wine or wine residues, therefrom, or
(3) special natural wine under such conditions as the Secretary may by regulations prescribe;
except that where, in the production of natural wine or special natural wine, sugar has been used, the wine or the residuum thereof may not be used if the unfermented sugars therein have been refermented. Such wine spirits shall not be reduced with water from distillation proof, nor be distilled, unless regulations otherwise provide, at less than 140 degrees of proof (except that commercial brandy aged in wood for a period of not less than 2 years, and barreled at not less than 100 degrees of proof, shall be deemed wine spirits for the purpose of this subsection).
**(b) Withdrawal of wine spirits**
(1) The proprietor of any bonded wine cellar may withdraw and receive wine spirits without payment of tax from the bonded premises of any distilled spirits plant, or from any bonded wine cellar as provided in paragraph (2), for use in the production of natural wine, for addition to concentrated or unconcentrated juice for use in wine production, or for such other uses as may be authorized in this subchapter.
(2) Wine spirits so withdrawn, and not used in wine production or as otherwise authorized in this subchapter, may, as provided by regulations prescribed by the Secretary, be transferred to the bonded premises of any distilled spirits plant or bonded wine cellar, or may be taxpaid and removed as provided by law.
(3) On such use, transfer, or taxpay
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Federal law — U.S. Code and appendices · legal_authorities
Page 3225
TITLE 26—INTERNAL REVENUE CODE
§ 5388
1968, see section 6 of Pub. L. 90–619, set out as a note
under section 5373 of this title.
§ 5387. Agricultural wines
(a) In general
Wines made from agricultural products other
than the juice of fruit shall be made in accord-
ance with good commercial practice as may be
prescribed by the Secretary by regulations.
Wines made in accordance with such regulations
shall be classed as ‘‘standard agricultural
wines’’. Wines made under this section may be
cellar treated under the provisions of section
5382(a) and (c).
(b) Limitations
No wine spirits may be added to wines pro-
duced under this section, nor shall any coloring
material or herbs or other flavoring material
(except hops in the case of honey wine) be used
in their production.
(c) Restriction on blending
Wines from different agricultural commodities
shall not be blended together.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1386; amended Pub. L. 90–619, § 5, Oct. 22,
1968, 82 Stat. 1237; Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5387, act Aug. 16, 1954, ch. 736, 68A
Stat. 671, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
1968—Subsec. (a). Pub. L. 90–619 inserted reference to
subsec. (a) of section 5382.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90–619 effective on first day of
first month which begins 90 days or more after Oct. 22,
1968, see section 6 of Pub. L. 90–619, set out as a note
under sec
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