[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27.44]

[Page 720]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
 
      Subpart D--Tax On Imported Distilled Spirits, Wines, and Beer
 
Sec. 27.44  Other compounds and preparations.

    Compounds and preparations, other than those specified in Sec. 27.43 
containing distilled spirits, which are fit for beverage purposes, in 
customs bonded warehouse or imported into the United States are subject 
to internal revenue tax at the rates applicable to distilled spirits. 
Compounds and preparations, containing fortified or unfortified wine, 
but no distilled spirits, which are fit for beverage purposes and which 
are sold as wine, are subject to internal revenue tax at the rates 
applicable to wines.

(68A Stat. 595, as amended, 609, as amended; 26 U.S.C. 5001, 5041)

                                  Beer