INTERNAL REVENUE CODE OF 1954
(3) The wines in the reserve inventory may be sweetened with dry sugar in an amount not exceeding, for the aggregate of the inventory— (i) the dry sugar equivalent of any volume of authorized ameliorating material not used for wine so transferred, plus (ii) nine-tenths pound of dry sugar for each gallon of wine so transferred and such unused ameliorating material combined. (4) Wines so reserved may be blended together, sweetened with pure dry sugar to the extent provided in paragraph (3) or with concentrated or unconcentrated grape juice, and may have wine spirits added if such wine contains less than 14 percent of alcohol by volume at the time of such addition (unless wine spirits were previously added). Any wines withdrawn from reserve inventory shall have an alcoholic content of less than 14 percent by volume and a total solids content not exceeding 21 percent by weight, except that, if wine spirits have been added and the alcoholic content is 14 percent by volume or more, the sugar solids content shall not exceed 15 percent by weight. (5) The winemaker shall maintain and balance for his reserve inventory such accounts as regulations issued by the Secretary or his delegate shall prescribe. SEC. 5384. AMELIORATION AND SWEETENING LIMITATIONS FOR NATURAL FRUIT AND BERRY WINES.
(a) IN GENERAL.—To natural wine made from berries or fruit other than grapes, pure dry sugar may be added to the juice in the fermenter, or to the wine after fermentation: Provided, That such wine shall have less than 14 percent alcohol by volume after complete fermentation or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight. (b) RESERVE F R U I T AND BERRY W I N E S. ^
(1) Any natural fruit or berry wine (other than grape wine) of a winemaker's own production may, if not made under subsection (a) of this section, be ameliorated to correct high acid content, and, whether or not ameliorated, may be reserved as herein provided. Separate reserve inventories shall be established for wines made from each different kind of fruit, (2) To wines made under this subsection there may be added, for the purpose of correcting natural deficiencies, sufficient pure dry sugar to adjust the juice to a total solids content, prior to fermentation, of not more than 23 degrees (Brix). Thereafter the wine shall be treated and accounted for as provided in section 5383 (b), covering the production of reserved high acid grape wines, except that—• (A) Natural fixed acid shall be calculated as malic acid for apple wine and as citric acid for other fruit and berry wines, instead of tartaric acid; (B) Juice adjusted with pure dry sugar as provided in this paragraph shall be treated in the same manner as original natural juice under the provisions of section 5383(b); (C) Wines made under this subsection may be withdrawn from reserve inventory with a total solids content of not more than 21 percent by weight, whether or not wine spirits have been added; § 5383(b)(3)