Rev. Rul. 66-155

The use of acetic acid to correct natural deficiencies in grape wine and to perfect such wine is considered as being consistent with good commercial practice. The use of acetic acid for such purpose shall not exceed 0.4 gallon of the equivalent of 100 percent pure acetic acid per 1,000 gallons of grape wine, and such acid shall not be added in a solution of less than 50 percent strength, but in no case shall the acetic acid in finished red grape wine exceed 0.14 gram per 100 cubic centimeters or 0.12 gram per 100 cubic centimeters in other finished grape wine. Further, the use of acetic acid to correct natural deficiencies in grape wine will also be subject to the limitations prescribed by 26 CFR 240.364.

Winemakers desiring to use acetic acid in grape wine for these purposes may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing notice pursuant to the provisions of 26 CFR 240.1052.

Revenue Ruling 65-319, C.B. 1965-2, 513, which restricted the use of acetic acid to 0.2 gallon of the equivalent of 100 percent pure acetic acid per 1,000 gallons of grape wine, is hereby superseded.