27 CFR § 25.158 - Tax computation for bottled beer.

§ 25.158 Tax computation for bottled beer.

Barrel equivalents for various case sizes are as follows:

(a) For U.S. measure bottles.

Bottle size (net contents in fluid ounces) Number of bottles per case Barrel equivalent
6 12 0.01815
6 24 0.03629
7 12 0.02117
7 24 0.04234
7 32 0.05645
7 35 0.06174
7 36 0.06351
7 40 0.07056
7 48 0.08468
8 12 0.02419
8 24 0.04839
8 36 0.07258
8 48 0.09677
10 12 0.03024
10 24 0.06048
10 48 0.12097
11 12 0.03327
11 24 0.06653
11.5 24 0.06956
12 12 0.03629
12 15 0.04536
12 20 0.06048
12 24 0.07258
12 30 0.09073
12 48 0.14516
12 50 0.15121
14 12 0.04234
14 24 0.08468
16 (1 pint) 12 0.04839
16 (1 pint) 24 0.09677
22 12 0.06653
22 24 0.13306
24 12 0.07258
24 24 0.14516
30 12 0.09073
32 (1 quart) 12 0.09677
40 12 0.12097
64 1 0.01613
64 4 0.06452
64 6 0.09677
128 (1 gallon) 1 0.03226
288 1 0.07258

(b) For metric measure bottles.

Bottle size (metric net contents) Number of bottles per case Barrel equivalent
500 milliliters 24 0.10226
750 milliliters 12 0.07670
1 liter 12 0.10226
2 liters 6 0.10226
5 liters 1 0.04261

(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.

[T.D. ATF–345, 58 FR 40357, July 28, 1993]