[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27.44]

[Page 744]
 
            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