[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: 27CFR30.52]

[Page 815-816]
 
            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 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

[[Page 816]]

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))