### Question
How does Alcohol, Tobacco, and Certain Other Excise Taxes define wine content?


### Answer
Under *26 U.S.C. § 5010*, **wine content** is defined as:

> alcohol derived from wine

#### Citation:
  - *26 U.S.C. § 5010*
  - 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**

