proof spirits
Defined in 1 place of the United States Code.
The term “proof spirits” means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
Source
- 1994–present26 U.S.C. § 5002Internal Revenue Code · Definitions · for purposes of this chapter