27 C.F.R. § 27.44 Other compounds and preparations.
Title 27 - Alcohol, Tobacco Products and Firearms
Compounds and preparations, other than those specified in §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)
Title 27: Alcohol, Tobacco and Firearms
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer
Liqueurs, Cordials, and Other Compounds and Preparations
§ 27.44 Other compounds and preparations.
