### Question
How does the law define wine gallon?


### Answer
Under *26 U.S.C. § 5041*, **wine gallon** is defined as:

> a United States gallon of liquid measure equivalent to the volume of 231 cubic inches

#### Citation:
  - *26 U.S.C. § 5041*
  - 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 C-Wines**

