Code of Federal Regulations · Section
§ 25.158 — Tax Computation For Bottled Beer
27 C.F.R. § 25.158
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Barrel equivalents for various case sizes are as follows:
(a) For U.S. measure bottles.
(b) For metric measure bottles.
(c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size.
Authorizing Statute
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301
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Removal of beer in containers or by pipeline26 U.S.C. § 5412