Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 25  /  Sec. 25.158 Tax computation for bottled beer.

Barrel equivalents for various case sizes are as follows:

(a) For U.S. measure bottles. ------------------------------------------------------------------------

Number of

Bottle size (net contents in fluid ounces) bottles Barrel

per case equivalent------------------------------------------------------------------------6................................................ 12 0.018156................................................ 24 0.036297................................................ 12 0.021177................................................ 24 0.042347................................................ 32 0.056457................................................ 35 0.061747................................................ 36 0.063517................................................ 40 0.070567................................................ 48 0.084688................................................ 12 0.024198................................................ 24 0.048398................................................ 36 0.072588................................................ 48 0.0967710............................................... 12 0.0302410............................................... 24 0.0604810............................................... 48 0.1209711............................................... 12 0.0332711............................................... 24 0.0665311.5............................................. 24 0.0695612............................................... 12 0.0362912............................................... 15 0.0453612............................................... 20 0.0604812............................................... 24 0.0725812............................................... 30 0.0907312............................................... 48 0.1451612............................................... 50 0.1512114............................................... 12 0.0423414............................................... 24 0.0846816 (1 pint)...................................... 12 0.0483916 (1 pint)...................................... 24 0.0967722............................................... 12 0.0665322............................................... 24 0.1330624............................................... 12 0.0725824............................................... 24 0.1451630............................................... 12 0.0907332 (1 quart)..................................... 12 0.0967740............................................... 12 0.1209764............................................... 1 0.0161364............................................... 4 0.0645264............................................... 6 0.09677128 (1 gallon)................................... 1 0.03226288.............................................. 1 0.07258------------------------------------------------------------------------

(b) For metric measure bottles. ------------------------------------------------------------------------

Number of

Bottle size (metric net contents) bottles Barrel

per case equivalent------------------------------------------------------------------------500 milliliters.................................. 24 0.10226750 milliliters.................................. 12 0.076701 liter.......................................... 12 0.102262 liters......................................... 6 0.102265 liters......................................... 1 0.04261------------------------------------------------------------------------

(c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size. (26 U.S.C. 5412) [T.D. ATF-345, 58 FR 40357, July 28, 1993]