(1) Wine content (A) In general The term “wine content” means alcohol derived from wine. (B) Wine The term “wine”— (i) means wine on which tax would be imposed by paragraph (1), (2), or (3) of section 5041(b) but for its removal to bonded premises, and (ii) does not include any substance which has been subject to distillation at a distilled spirits plant after receipt in bond.


26 USC § 5010(c)(1)

Scoping language

For purposes of this section
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