Classification of Brewed Products as “Beer” Under the Internal Revenue Code of 1986 and as “Malt Beverages” Under the Federal Alcohol Administration Act

tax-irs · TTB · Rule · Published 2008-07-18 · Effective 2008-07-07 · 73 FR 41259

Document

Document number: E8-16413
Federal Register citation: 73 FR 41259
CFR reference: 27 CFR 7
Type: Rule
Action: Ruling on the classification of brewed products.
Category: tax-irs
Sub-agency: TTB
Publication date: 2008-07-18
Effective date: 2008-07-07
Treasury docket: TTB Ruling 2008-3

Abstract

This document reproduces a ruling issued by the Alcohol and Tobacco Tax and Trade Bureau on July 7, 2008, to clarify that that certain brewed products classified as "beer" under the Internal Revenue Code of 1986 do not meet the definition of a "malt beverage" under the Federal Alcohol Administration Act.

Source

Authoritative: Federal Register document
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