PRIA, Government Policy, Made Personal

Summary

Wines made from farm products (not fruit juice) must follow rules set by the Secretary and are called "standard agricultural wines." They may be cellar-treated under the cellar-treatment rules. No wine spirits, colorings, herbs, or flavorings may be added, except hops for honey wine. Wines from different crops cannot be blended.

Title 26, §5387

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general

Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c).

(b)Limitations

No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production.

(c)Restriction on blending

Wines from different agricultural commodities shall not be blended together.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382.

Statutory Notes and Related Subsidiaries

Effective Date

of 1968 AmendmentAmendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title.

§5387 Agricultural Wines