### Question
How is the term flavors content defined?


### Answer
The term **flavors content** is defined in *26 U.S.C. § 5010* as the following:

> alcohol derived from flavors of a type for which drawback is allowable under section 5114

#### 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**

