Article. Any preparation unfit for beverage use, made with or containing:
(1) Wine or beer;
(2) Distilled spirits or industrial spirits; or
(3) Denatured spirits when such preparation is not manufactured under the provisions of this chapter.
27 CFR § 26.11
When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular and vice versa, and words importing the masculine gender shall include the feminine. The terms includes and including do not exclude things not enumerated which are in the same general class.