Rev. Rul. 65-183

The Internal Revenue Service has been asked whether defoaming agents composed of ingredients similar to those provided in Revenue Ruling 64-266 may be used in the production of wine.

Defoaming agents composed of polyoxyethylene-40-monostearate and silicon dioxide (authorized by Revenue Ruling 64-266), and defoaming agents composed of sorbic acid, carboxy methyl cellulose, dimethyl polysiloxane, poloxyethylene (40) monostearate, and sorbitan monostearate which meet the requirements of the Food and Drug Administration, Department of Health, Education, and Welfare, may be used in the production of wine, within the general limitations of 26 CFR 240.524. Such defoaming agents which are 100 percent active may be used in amounts not exceeding 0.15 of a pound per 1,000 gallons of wine while such defoaming agents which are 30 percent active may be used in amounts not exceeding 0.5 of a pound per 1,000 gallons of wine. Silicon dioxide must be completely removed by filtration.

Winemakers desiring to use these products as defoaming agents in the production of wine may obtain products as defoaming agents in Commissioner, Alcohol and Tobacco Tax, by filing notice pursuant to the provisions of 26 CFR 240.1052.

Revenue Ruling 64-266, C.B. 1964-2, 575, is hereby superseded.