Rev. Ruling 56-495
Age of Corn Whiskey
Section 5.21 of the Regulations relating to the Labeling and Advertising of Distilled Spirits defines corn whisky as whisky which has been distilled at not exceeding 160 degrees of proof from a fermented mash of not less than 80 percent corn grain and not subjected, in the process of distillation or otherwise, to treatment with charred wood. Held, corn whisky may be stored in paraffin-lined wooden barrels or metal containers, but does not age during the period of storage in such vessels. See section 5.1(j) of the regulations, which defines "age." If the corn whisky was stored in such paraffin-lined wooden barrels or metal containers for the entire period of storage, the statement, "This whisky is less than one month old," must appear on the brand label, separate from strip label, or a Government label prepared in accordance with Appendix C of the regulations. If the spirits were stored in uncharred oak barrels or in reused charred barrels during a portion of the storage period, age may be claimed for the period of storage in such uncharred or reused charred cooperage.
27 U.S.C. 205; 27 CFR 5.39 (27 CFR 5.40)