27 C.F.R. § 25.158 Tax computation for bottled beer.
Title 27 - Alcohol, Tobacco Products and Firearms
Barrel equivalents for various case sizes are as follows: (a) For U.S. measure bottles. (b) For metric measure bottles. (c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size. (26 U.S.C. 5412) [T.D. ATF–345, 58 FR 40357, July 28, 1993]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart K—Tax on Beer
Determination of Tax
§ 25.158 Tax computation for bottled beer.
------------------------------------------------------------------------ Number of Bottle size (net contents in fluid ounces) bottles Barrel per case equivalent------------------------------------------------------------------------6................................................ 12 0.018156................................................ 24 0.036297................................................ 12 0.021177................................................ 24 0.042347................................................ 32 0.056457................................................ 35 0.061747................................................ 36 0.063517................................................ 40 0.070567................................................ 48 0.084688................................................ 12 0.024198................................................ 24 0.048398................................................ 36 0.072588................................................ 48 0.0967710............................................... 12 0.0302410............................................... 24 0.0604810............................................... 48 0.1209711............................................... 12 0.0332711............................................... 24 0.0665311.5............................................. 24 0.0695612............................................... 12 0.0362912............................................... 15 0.0453612............................................... 20 0.0604812............................................... 24 0.0725812............................................... 30 0.0907312............................................... 48 0.1451612............................................... 50 0.1512114............................................... 12 0.0423414............................................... 24 0.0846816 (1 pint)...................................... 12 0.0483916 (1 pint)...................................... 24 0.0967722............................................... 12 0.0665322............................................... 24 0.1330624............................................... 12 0.0725824............................................... 24 0.1451630............................................... 12 0.0907332 (1 quart)..................................... 12 0.0967740............................................... 12 0.1209764............................................... 1 0.0161364............................................... 4 0.0645264............................................... 6 0.09677128 (1 gallon)................................... 1 0.03226288.............................................. 1 0.07258------------------------------------------------------------------------
------------------------------------------------------------------------ Number of Bottle size (metric net contents) bottles Barrel per case equivalent------------------------------------------------------------------------500 milliliters.................................. 24 0.10226750 milliliters.................................. 12 0.076701 liter.......................................... 12 0.102262 liters......................................... 6 0.102265 liters......................................... 1 0.04261------------------------------------------------------------------------