mead
Defined in 1 place of the United States Code.
For purposes of this section, the term "mead" means a wine—
(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,
(ii) which is derived solely from honey and water,
(iii) which contains no fruit product or fruit flavoring, and
(iv) which contains less than 8.5 percent alcohol by volume.
Source
- 2020–present26 U.S.C. § 5041Internal Revenue Code · Imposition and rate of tax · for purposes of this section
For purposes of this section, the term "mead" means a wine—
(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,
(ii) which is derived solely from honey and water,
(iii) which contains no fruit product or fruit flavoring, and
(iv) which contains less than 8.5 percent alcohol by volume.
Source
- 2017–202026 U.S.C. § 5041Internal Revenue Code · Imposition and rate of tax · for purposes of this section