Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter F — Bonded and Taxpaid Wine Premises › PART IV — GENERAL › § 5392
Defines key wine and sugar words used in this part. Standard wine covers four kinds of wine: natural, specially sweetened natural, special natural, and standard agricultural wine made under sections 5381, 5385, 5386, and 5387. Heavy bodied blending wine is fruit wine with no added sugar, may have wine spirits, and is the same as natural wine except it can have a higher allowed total solids level. Pure sugar is refined sugar fit to eat with a dextrose equivalent of not less than 95 percent on a dry basis, made from cane, beets, fruit, grain, or other starch; invert sugar syrup made from it may be used to make any authorized sugar syrups or sugar-water solutions. Total solids means the degrees Brix of the dealcoholized wine. Same kind of fruit means all species and varieties of grapes, or all species and varieties of any other single fruit, though the product can be labeled more precisely. Own production means wine fermented in the same bonded wine cellar, including wine made earlier by a previous owner, and may also include wine fermented in cellars owned or controlled by the same or affiliated people in the same State; “affiliated” includes bonded cellar proprietors in a farm cooperative or as defined in section 117(a)(5) of the Federal Alcohol Administration Act (27 U.S.C. 211). Liquid sugar is a nearly colorless sugar-and-water solution with not less than 60 percent pure sugar by weight (60 degrees Brix).
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26 U.S.C. § 5392
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110