[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: 27CFR30.52]

[Page 743-744]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 30--GAUGING MANUAL--Table of Contents
 
                      Subpart D--Gauging Procedures
 
Sec. 30.52  Procedure for measurement of cased spirits.

    Where the quantity of spirits in a case is to be determined by 
volume, such determination shall be made by

[[Page 744]]

ascertaining the contents of one bottle in the case and multiplying that 
figure by the number of bottles in the case. For cases containing 
bottles filled according to the metric system of measure, the quantity 
determined shall be converted to wine gallons, as provided in 
Sec. 19.722 of this chapter. The wine gallons of spirits thus determined 
for one case may then be multiplied by the number of cases containing 
spirits at the same proof when determining the quantity of spirits for 
more than one case. The proof gallons of spirits in cases shall be 
determined by multiplying the wine gallons by the proof (divided by 
100).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))