Rev. Rul. 58-336
Rev. Rul. 58-336; 1958-1 C.B. 588
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 69-496 Amplified by Rev. Rul. 65-122 Amplified by Rev. Rul. 65-115 Amplified by Rev. Rul. 59-23
Advice has been requested whether vodka may be produced by extractive distillation and also by the treatment of neutral spirits of 110 degrees of proof with activated carbon.
Extractive distillation is considered a suitable process for producing vodka under section 220.554(c) of the Regulations relating to the Production of Distilled Spirits, from neutral spirits after reduction of the distillate to not more than 110 degrees of proof and not less than 80 degrees of prpoof, provided the neutral spirits are subsequently redistilled to not less than 190 degrees of proof and then reduced to the prescribed vodka proof, prior to packaging and withdrawal. than 80 degrees of proof, provided the distillation in the production of vodka should submit to the Director, Alcohol and Tobacco Tax Division, a statement of their extractive distillation process together with a sample of the vodka produced by such process.
Distillers and rectifiers may use neutral spirits of not less than 190 degrees of proof and meeting the following specifications in the production of vodka under section 220.554(c) of the distilled spirits regulations and section 235.450(c) of the Regulations relating to the Rectification of Spirits and Wines, by treating the spirits, after reduction to vodka proof, with one ounce of activated carbon for each 100 gallons of reduced spirits processed:
Proof_____________________ 190 degrees or more.
Color_____________________ Colorless.
Odor and taste____________ No foreign odor or taste.
Solids____________________ Less than 2 grams per 100 liters.
Acids_____________________ Less than 2 grams per 100 liters.
Esters____________________ Less than 2 grams per 100 liters.
Aldehydes_________________ Less than 2 grams per 100 liters.
Fusel oil_________________ Less than 2 grams per 100 liters.
Permanganate time (Alcohol Not less than 20 minutes.
and Tobacco Tax Division
test procedure).
Optical purity____________ In a 1 cm. cell light absorbance shall
be less than 0.1 at 250 millimicrons.
A sample of the neutral spirits to be used in the production of vodka should be submitted to the Director, Alcohol and Tobacco Tax Division, attention of the Laboratory Division, for testing for compliance with the above specifications.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
