same kind of fruit
Defined in 1 place of the United States Code.
For purposes of this subchapter the term “same kind of fruit” includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other than grapes, this term includes all of the several species and varieties of any given kind; except that this shall not preclude a more precise identification of the composition of the product for the purpose of its designation.
Source
- 1994–present26 U.S.C. § 5392Internal Revenue Code · Definitions · for purposes of this subchapter