(5) Processor (A) In general The term “processor”, when used with respect to distilled spirits, means any person who— (i) manufactures, mixes, or otherwise processes distilled spirits, or (ii) manufactures any article. (B) Rectifier, bottler, etc., included The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.


26 USC § 5002(a)(5)

Scoping language

For purposes of this chapter
Is this correct? or