Rev. Rul. 61-200
Rev. Rul. 61-200; 1961-2 C.B. 283
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-178
The use of vitagen gas within the general limitations of section 240.524 of the Wine Regulations, to remove air and to reduce oxidation in the production of wine is considered as being consistent with good commercial practice. The limitations prescribed by section 5041 (a) of the Internal Revenue Code of 1954 and section 240.531 of the regulations, with respect to the use of carbon dioxide (an ingredient of vitagen gas) in still wines, must be observed by winemakers using the material. Conditions prescribed by the Food Additives Added Regulations, 21 CFR 121, issued by the Food and Drug Administration of the Department of Health, Education, and Welfare, are also applicable with respect to the use of the product. Winemakers desiring to use vitagen gas for these purposes may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing a notice pursuant to the provisions of section 240.1052 of the regulations.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available