26 U.S.C. § 5385 — Specially sweetened natural wines
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 156 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Specially sweetened natural wine is the product made by adding to natural wine of the winemaker’s own production a sufficient quantity of pure dry sugar, or juice or concentrated juice from the same kind of fruit*, separately or in combination, to produce a finished product having a total solids content in excess of 17 percent by weight and an alcoholic content of not more than 14 percent by volume, and shall include extra sweet kosher wine and similarly heavily sweetened wines.
Specially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine* in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of section 5382(a) and (c). Wine spirits* may not be added to specially sweetened natural wine.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 89–44, title VIII, § 806(c)(4), June 21, 1965, 79 Stat. 164; Pub. L. 90–619, §§ 3(b), 4, Oct. 22, 1968, 82 Stat. 1237.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1386
- 1965Amended · Pub. L. 89-44 · 79 Stat. 164
- 1968Amended · Pub. L. 90-619 · 82 Stat. 1237
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case