distilled spirits
Defined in 2 places across 2 titles of the United States Code.
The term “distilled spirits” means ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof, for non-industrial use.
Source
- 1994–present27 U.S.C. § 211Intoxicating Liquors · Miscellaneous provisions · as used in this subchapter
The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).
Source
- 1994–present26 U.S.C. § 5002Internal Revenue Code · Definitions · for purposes of this chapter