Rev. Rul. 58-122
Rev. Rul. 58-122; 1958-1 C.B. 613
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 69-496
Under the provision of section 5(e)(3) of the Federal Alcohol Administration Act and sections 32(c)(4) and 38(a) of the Regulations relating to the Labeling and Advertising of Distilled Spirits, distilled spirits (other than cordials, liqueurs, and specialties) produced by blending or rectification, if neutral spirits have been used in the production thereof, must be labeled to show the percentage of neutral spirits used and the name of the commodity from which such neutral spirits have been distilled, or, in the case of neutral spirits or of gin produced by a process of continuous distillation, to show the name of the commodity from which distilled. Held, since flavored vodkas are `cordials or liqueurs' or `specialties,' depending upon the amount of added sugar or dextrose, or both, flavored vodkas fall within the exception in the Act and regulations and labels for such products are, therefore, not required to bear the statement in question.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available