Rev. Rul. 65-198

The Internal Revenue Service has been asked whether combustion product gas may be used to maintain pressure during filtering and bottling of champagne and other sparkling wines fermented in the bottle and transferred to a finishing tank, as well as champagne and other sparking wines produced by the bulk process.

Combustion product gas, meeting the requirements of 21 CFR 121.1060 prescribed by the Food and Drug Administration, Department of Health, Education, and Welfare, may be used to maintain pressure during filtering and bottling of champagne and other sparkling wines within the general limitations of 26 CFR 240.524. The carbon dioxide content of the combustion product gas, however, may not exceed 1 percent.

Winemakers desiring to use combustion product gas for this purpose may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing notice pursuant to the provisions of 26 CFR 240.1052.