### Question
What is the definition of proof gallon?


### Answer
The definition of **proof gallon** is as follows in *26 U.S.C. § 5002*:

> a United States gallon of proof spirits, or the alcoholic equivalent thereof

#### Citation:
  - *26 U.S.C. § 5002*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart A-Distilled Spirits**

