Rev. Rul. 55-603
Rev. Rul. 55-603; 1955-2 C.B. 709
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Rul. 58-461 Modified by Rev. Rul. 58-108 Modified by Rev. Rul. 58-39 Supplemented by Rev. Rul. 57-430 Modified by Rev. Rul. 57-417 Modified by Rev. Rul. 57-306 Supplemented by Rev. Rul. 57-175 Modified by Rev. Rul. 56-626 Modified by Rev. Rul. 56-551 Modified by Rev. Rul. 56-415 Modified by Rev. Rul. 56-341 Modified by Rev. Rul. 56-202 Modified by Rev. Rul. 56-64 Modified by Rev. Rul. 56-9
The following materials, which are in addition to those specifically authorized by section 240.529 of the Wine Regulations, are considered to be consistent with good commercial practice, and, accordingly, have been approved for use by proprietors of bonded wine cellars in the production, cellar treatment, or finishing of wine, within the general limitations of section 240.524 or more specifically shown herein, or given in the sections referred to:
Reference or
Material Use Limitation
Aferrin To remove the iron No insoluble residue
in wine. in excess of one
part per million
and no soluble
residue may remain
in the finished
wine, and the basic
character of the
wine may not be
changed by such
treatment.
Antifoam "A" To reduce the foam Section 240.524, 26
in fermenters. CFR.
Calcium carbonate To reduce the Section 240.524, 26
excess natural CFR.
acids in high The natural or
acid wines. fixed acids may not
be reduced below
five parts per
thousand.
Cufex To remove trace No insoluble
metals from residue in excess
wine. of one part per
million and no
soluble residue
may remain in the
finished wine,
and the basic
character of the
wine may not be
changed by such
treatment.
Diatomaceous To clarify wine Section 240.524, 26
earths or CFR.
similar
products
(which contain
active chemical
ingredients or
which have been
so treated that
they may alter
the character
of the wine.)
Mineral oil On surface of None of the oil may
wine in storage be in the finished
tanks to prevent wine when marketed.
the access of
air to the
wine.
Oak chips To treat wines Section 240.524, 26
(uncharred and CFR.
untreated.)
Oak chips In treatment of The finished product
(charred.) Spanish type after addition of
blending oak chips must
sherry. have the flavor
and color of
Spanish Type
Blending Sherry
commonly obtained
by storage of
sherry wine in
properly treated
used charred oak
whisky barrels.
Pectinol To clarify wine One pound per 100
gallons of wine.
Section 240.524, 26
CFR.
Sparkolloid To clarify wine Two pounds to 1,000
gallons of wine.
Section 240.524, 26
CFR.
Proprietors of bonded wine cellars who desire to use any of the above materials must file notice, in triplicate, with the Assistant Regional Commissioner, Alcohol and Tobacco Tax, as prescribed by section 240.530 of the Wine Regulations.
Materials previously approved which are not specifically covered either by the Wine Regulations or by this Revenue Ruling are no longer authorized for use in the production, cellar treatment, or finishing of wine.
Revenue Ruling 25, C.B. 1953-1, 431; Revenue Ruling 54-198, C.B. 1954-1, 303; Revenue Ruling 54-454, C.B. 1954-2, 457; and Revenue Ruling 55-41, C.B. 1955-1, 598, are superseded.
1 Modified by Revenue Rulings 56-9, I.R.B. 1956-2, and 56-64, I.R.B. 1956-9, 14
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
