Rev. Rul. 57-306
Rev. Rul. 57-306; 1957-2 C.B. 967
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Rul. 58-461
The use of cation exchange resin known as `Tartex 160' to stabilize table wines (as defined in section 4.21 of the Regulations relating to the Labeling and Advertising of Wine), in amounts not exceeding four pounds per one hundred gallons of wine, is considered consistent with good commercial practice. Accordingly, the use of such product within the limitation stated may be approved by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, for use in the treatment of table wine, pursuant to the provisions of section 240.530 of the Wine Regulations. In no case should the acidity of the wine be changed more than 0.2pH.
Revenue Ruling 55-603, C.B. 1955-2, 709, which contains a list of materials in addition to those authorized by section 240.529 of the Wine Regulations approved for use in the production, cellar treatment or finishing of wine, is hereby modified to include `Tartex 160' subject to these limitations. See also modifications contained in 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; and Revenue Ruling 57-175, C.B. 1957-1, 608.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available