(4) Distiller The term “distiller” includes any person who— (A) produces distilled spirits from any source or substance, (B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation), (C) by any process separates alcoholic spirits from any fermented substance, or (D) making or keeping mash, wort, or wash, has a still in his possession or use.


26 USC § 5002(a)(4)

Scoping language

For purposes of this chapter
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