### Question
How is the term article defined?


### Answer
The term **article** is defined in *26 U.S.C. § 5002* as the following:

> any substance in the manufacture of which denatured distilled spirits are used

#### 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**

