Ruling 71-188

Rev. Ruling 71-188

The Internal Revenue Service has been asked whether a whisky distilled at more than 160 degrees of proof stored in reused cooperage and subjected to treatment before bottling with activated carbon within the limits prescribed in 27 CFR 5.23(b) may be additionally described for labeling purposes with the adjective "White." Examination of samples before and after treatment has indicated that the treated product retains sufficient taste, aroma, and other characteristics normally attributed to "whisky" to be entitled to such designation. The examination disclosed that the product had a substantial lack of color.

Consideration must be given to the relationship that whisky described as "White" would have to "light whisky." Light whisky has many of the production characteristics of the whisky presently proposed to be subjected to treatment. Production of "light whisky," although barred from bottling until July 1, 1972, began on January 26, 1968. In order that the merits of the present proposal may be recognized without adversely affecting the production, bottling, and designation of "light whisky," it is held that in view of the substantial lack of color, whisky distilled prior to January 26, 1968, at more than 160 degrees of proof, stored in reused cooperage, and subjected to treatment before bottling with activated carbon within the limits described in 27 CFR 5.23(b), may be described as "White" provided the treated product has not more than 0.1 color units Lovibond. Further, the adjective "White" must be separated from the designation "whisky" and must appear in smaller type than that used for the designation "whisky." A statement of formula and process to be followed in treating whisky shall be filed on Form 27-B Supplemental, Formula and Process for Rectified Products, with the Director, Alcohol, Tobacco, and Firearms Division, together with samples of the whisky before and after treatment. If the Director finds that the whisky so treated (on bottling premises) does not change the product's class and type, the product would be exempt from rectification tax imposed by section 5021 of the Internal Revenue Code of 1954.

27 U.S.C. 205; 27 CFR 5.22