Rev. Proc. 57-35

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to clarify the policy of the Internal Revenue Service with respect to the removal of special natural wines produced under formulas approved on Form 698 Supplemental, Formulas and Processes for Wine.

SEC. 2. BACKGROUND.

It has come to the attention of the Alcohol and Tobacco Tax Division that in some instances treatment of such wines, or of the wine-producing material, involves the use of activated carbon or other filtering aids and devices and that samples of the finished product indicate that color and other characteristics of the wine may have been removed. The development of further instructions has been undertaken which will satisfy the requirements of the Wine Regulations and, at the same time, will permit proprietors of bonded wine cellars and bonded wineries to produce a commercially acceptable product. It is anticipated that such instructions will be issued in the near future.

SEC. 3. INSTRUCTIONS.

Winemakers will be permited to remove from their premises only such special natural wine, other than vermouth, which has been made from natural wines produced strictly in accordance with the provisions of sections 240.527 to 240.530, inclusive, and which has been produced in accordance with subpart S of the Wine Regulations. If the color is less than 1.000 Lovibond in a one-half inch cell, the winemaker will be called upon to show that he has complied in all respects with the regulations. It is imperative that the regulations be observed even though the color is deeper than 1,000 on the Lovibond scale.

SEC. 4. DETERMINATION.

A reading of 1,000 Lovibond in a one-half inch cell is the equivalent of an absorbance value (Optical Density) of 0.100 using monochromatic light measured at 430 millimicrons in a cell of one-half inch thickness. Proportionately larger or smaller absorbance values will be required in cells having other dimensions since the color measurement is a direct function of sample thickness. Instruments not capable of resolving the spectrum into approximately monochromatic light will give values slightly higher for the same color intensity.

SEC. 5. INQUIRIES.

Inquiries concerning this Revenue Procedure should refer to the number thereof and should be addressed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.