Rev. Rul. 56-551

The addition of ascorbic acid to apples, or to the juice thereof, intended for use in the production of wine, or to apple wine, for the purposes of preventing darkening of the color and deterioration of flavor, is considered consistent with good commercial practice. Accordingly, the use of ascorbic acid for the purposes specified, subject to the provisions of sections 240.529 and 240.530 of the Wine Regulations, within limitations that do not alter the class or type of the wine, is considered permissible cellar treatment. Section 5368 of the Internal Revenue Code of 1954, section 5(e) of the Federal Alcohol Administration Act, and the existing regulations issued pursuant thereto, do not require that the use of ascorbic acid, within such limitations, be shown on the label for the wine.

Revenue Ruling 55-603, C.B. 1955-2, 709, which contain a list of materials, additional to those authorized by section 240.529 of the Wine Regulations, for use in the treatment of wine, is hereby modified to include the use of ascorbic acid in the production of apple wine. See also modifications contained in Revenue Ruling 56-9, C.B. 1956-1, 750; Revenue Ruling 56-64, C.B. 1956-1, 751; and Revenue Ruling 56-341, page 1042 of this Bulletin.

Revenue Ruling 56-202, C.B. 1956-1, 751, which authorized the use of ascorbic acid but required that its use be shown on the wine label, is hereby superseded.