Rev. Rul. 59-189
Rev. Rul. 59-189; 1959-1 C.B. 728
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Obsoleted by Rev. Rul. 72-178 Amplified by Rev. Rul. 60-266 Amplified by Rev. Rul. 60-46 Amplified by Rev. Rul. 59-370 Amplified by Rev. Rul. 59-217
The use of compressed air for the aeration of sherry wine during the baking process is considered as being consistent with good commercial practice within the limitations of section 240.524 and section 240.529 of the Federal Wine Regulations, provided it does not cause changes in the wine other than those occurring during the usual storage in wooden cooperage over a period of time. Winemakers, desiring to use compressed air in the process of baking sherry wine, many receive the approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by the filing of appropriate notice pursuant to section 240.530 of the regulations.
Revenue Ruling 58-461, C.B. 1958-2, 999, containing a list of materials approved for the treatment or finishing of wine, as amplified by Revenue Ruling 58-595, C.B. 1958-2, 1003, Revenue Ruling 58-596, C.B. 1958-2, 1003, Revenue Ruling 59-105, page 729 and Revenue Ruling 59-150, above is hereby further amplified.
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