Rev. Rul. 58-39
Rev. Rul. 58-39; 1958-1 C.B. 598
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- Tax Analysts Electronic Citationnot available
The use of SAF Cation Exchange Resin and SAF Anion Exchange Resin in a continuous column process, for the stabilization of wines is considered as being consistent with good commercial practice and may be approved for use by winemakers by Assistant Regional Commissioners, Alcohol and Tobacco Tax, pursuant to the provisions of section 240.530 of the Wine Regulations. The cation exchange resin must be essentially in the sodium state so that certain of the metallic elements in the wine will be replaced with sodium ions. After regeneration and before reuse the resin must again be essentially in the sodium state. The overall change in the pH of the wine before and after treatment with cation exchange resin shall not be greater than 0.2 pH units. The fixed acids of wines treated with anion exchange resin may not be reduced below 0.5 gram per 100 milliliters and the resin shall be in the (OH) state when used initially or after regeneration.
Revenue Ruling 55-603, C.B. 1955-2, 709, containing a list of materials which have been approved for the treatment of wine, is hereby modified accordingly. Other Revenue Rulings approving additional materials are as follows:
Revenue Ruling 56-9, C.B. 1956-1, 750;
Revenue Ruling 56-64, C.B. 1956-1, 751;
Revenue Ruling 56-341, C.B. 1956-2, 1042;
Revenue Ruling 56-415, C.B. 1956-2, 1042;
Revenue Ruling 56-551, C.B. 1956-2, 1043;
Revenue Ruling 56-626, C.B. 1956-2, 1043;
Revenue Ruling 57-175, C.B. 1957-1, 608;
Revenue Ruling 57-306, C.B. 1957-2, 967;
Revenue Ruling 57-417, C.B. 1957-2, 968; and
Revenue Ruling 57-430, C.B. 1957-2, 968.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available