
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5392]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      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
 
Sec. 5392. Definitions


(a) Standard wine

    For purposes of this subchapter the term ``standard wine'' means 
natural wine, specially sweetened natural wine, special natural wine, 
and standard agricultural wine, produced in accordance with the 
provisions of sections 5381, 5385, 5386, and 5387, respectively.

(b) Heavy bodied blending wine

    For purposes of this subchapter the term ``heavy bodied blending 
wine'' means wine made from fruit without added sugar, and with or 
without added wine spirits, and conforming to the definition of natural 
wine in all respects except as to maximum total solids content.

(c) Pure sugar

    For purposes of this subchapter the term ``pure sugar'' means pure 
refined sugar, suitable for human consumption, having a dextrose 
equivalent of not less than 95 percent on a dry basis, and produced from 
cane, beets, or fruit, or from grain or other sources of starch. Invert 
sugar syrup produced from such pure sugar by recognized methods of 
inversion may be used to prepare any sugar syrup, or solution of water 
and pure sugar, authorized in this subchapter.

(d) Total solids

    For purposes of this subchapter the term ``total solids'', in the 
case of wine, means the degrees Brix of the dealcoholized wine.

(e) Same kind of fruit

    For purposes of this subchapter the term ``same kind of fruit'' 
includes, in the case of grapes, all of the several species and 
varieties of grapes. In the case of fruits other than grapes, this term 
includes all of the several species and varieties of any given kind; 
except that this shall not preclude a more precise identification of the 
composition of the product for the purpose of its designation.

(f) Own production

    For purposes of this subchapter the term ``own production'', when 
used with reference to wine in a bonded wine cellar, means wine produced 
by fermentation in the same bonded wine cellar, whether or not produced 
by a predecessor in interest at such bonded wine cellar. This term may 
also include, under regulations, wine produced by fermentation in bonded 
wine cellars owned or controlled by the same or affiliated persons or 
firms when located within the same State; the term ``affiliated'' shall 
be deemed to include any one or more bonded wine cellar proprietors 
associated as members of any farm cooperative, or any one or more bonded 
wine cellar proprietors affiliated within the meaning of section 
17(a)(5) of the Federal Alcohol Administration Act, as amended (27 
U.S.C. 211).\1\
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    \1\ See References in Text note below.
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(g) Liquid sugar

    For purposes of this subchapter the term ``liquid sugar'' means a 
substantially colorless pure sugar and water solution containing not 
less than 60 percent pure sugar by weight (60 degrees Brix.)

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1387; 
amended Pub. L. 89-44, title VIII, Sec. 806(b)(3), June 21, 1965, 79 
Stat. 163; Pub. L. 94-455, title XIX, Sec. 1905(a)(21), Oct. 4, 1976, 90 
Stat. 1820.)

                       References in Text

    Section 17(a)(5) of the Federal Alcohol Administration Act, as 
amended (27 U.S.C. 211), referred to in subsec. (f), was renumbered 
section 117(a)(5) of the Federal Alcohol Administration Act by Pub. L. 
100-690, title VIII, Sec. 8001(a)(2), Nov. 18, 1988, 102 Stat. 4517, and 
is classified to section 211(a)(5) of Title 27, Intoxicating Liquors.


                            Prior Provisions

    A prior section 5392, act Aug. 16, 1954, ch. 736, 68A Stat. 672, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Subsec. (f). Pub. L. 94-455 struck out ``49 Stat. 990;'' 
before ``27 U.S.C. 211''.
    1965--Subsec. (c). Pub. L. 89-44, Sec. 806(b)(3)(A), added fruit, 
grain, or other sources of starch to cane and beets as sources of ``pure 
sugar''.
    Subsec. (g). Pub. L. 89-44, Sec. 806(b)(3)(B), added subsec. (g).


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
806(d)(2) of Pub. L. 89-44, set out as a note under section 5383 of this 
title.
