### Question
What is the definition of proof spirits?


### Answer
The definition of **proof spirits** is as follows in *26 U.S.C. § 5002*:

> that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity)

#### 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**

