### Question
How is the term affiliated" shall be deemed to include any one or more bonded wine cellar proprietors associated as members of any farm cooperative, or any one or more bonded wine cellar proprietors affiliated within the meaning of section 17(a)(5) of the Federal Alcohol Administration Act, as amended (27 U.S.C. 211).[1](#5392_1_target)



#### (g) Liquid sugar


For purposes of this subchapter the term "liquid sugar defined?


### Answer
The term **affiliated" shall be deemed to include any one or more bonded wine cellar proprietors associated as members of any farm cooperative, or any one or more bonded wine cellar proprietors affiliated within the meaning of section 17(a)(5) of the Federal Alcohol Administration Act, as amended (27 U.S.C. 211).[1](#5392_1_target)



#### (g) Liquid sugar


For purposes of this subchapter the term "liquid sugar** is defined in *26 U.S.C. § 5392* as the following:

> a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix

#### Citation:
  - *26 U.S.C. § 5392*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter F-Bonded and Taxpaid Wine Premises > PART IV-GENERAL**

