Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5381
Natural wine
Official textgovinfo.govlast amended
Natural wine is the product of the juice or must of sound, ripe grapes or other sound, ripe fruit, made with such cellar treatment as may be authorized under section 5382 and containing not more than 21 percent by weight of total solids. Any wine conforming to such definition except for having become substandard by reason of its condition shall be deemed not to be natural wine, unless the condition is corrected.
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Nearby sections (25 sections)
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations
- 5364 · Wine imported in bulk
- 5365 · Segregation of operations
- 5366 · Supervision
- 5367 · Records
- 5368 · Gauging and marking
- 5369 · Inventories
- 5370 · Losses
- 5371 · Insurance coverage, etc.
- 5372 · Sampling
- 5373 · Wine spirits
- 5381 · Natural wine
- 5382 · Cellar treatment of natural wine
- 5383 · Amelioration and sweetening limitations for natural grape wines
- 5384 · Amelioration and sweetening limitations for natural fruit and…
- 5385 · Specially sweetened natural wines
- 5386 · Special natural wines
- 5387 · Agricultural wines
- 5388 · Designation of wines
- 5391 · Exemption from distilled spirits taxes
- 5392 · Definitions
- 5401 · Qualifying documents
- 5402 · Definitions
- 5403 · Cross references