Code of Federal Regulations · Section
§ 17.154 — Spirits Contained In Intermediate Products
27 C.F.R. § 17.154
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Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Credit for wine content and for flavors content26 U.S.C. § 5010