Rev. Rul. 69-127

The Internal Revenue Service has been asked whether hydrogen peroxide may be used to treat distilling material. Such treatment would neutralize the sulfur dioxide content of the distilling material thus resulting in a more desirable product.

The use of hydrogen peroxide in an amount not to exceed 200 ppm in the treatment of distilling material to neutralize the sulfur dioxide content of such material is considered as being consistent with good commercial practice. Distilling material treated with hydrogen peroxide may be used to produce any brandy or wine spirits.

Winemakers desiring to treat distilling material with hydrogen peroxide may obtain approval of the Assistant Regional Commissioner, Alcohol, Tobacco and Firearms, by filing a notice pursuant to the provisions of 26 CFR 240.1052.