Rev. Rul. 65-246

The Internal Revenue Service has been asked whether cation exchange resin `Duolite C-20L' may be used in the production of wine. `Duolite C-20L' is identical in all respects except for particle size to `Duolite C-20' which is authorized for use by 26 CFR 240.1051 and Revenue Ruling 63-69, C.B. 1963-1, 397.

The use of cation exchange resin `Duolite C-20L', within the limitations prescribed for `Duolite C-20' in 26 CFR 240.1051 and Revenue Ruling 63-69, to remove undesirable metallic substances from wine is considered as being consistent with good commercial practice.

Winemakers desiring to use this resin in the treatment of wine may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing a notice pursuant to the provisions of 26 CFR 240.1052.