Abatement
Relief from a liability that has been assessed.

Added brandy
Brandy or wine spirits for use in fortification of wine as permitted by internal revenue law.

Adjacent
Adjoining.

Age
Distilled Spirits:  The period during which, after distillation and before bottling, distilled spirits have been stored in oak containers.  ”Age'' for bourbon whisky, rye whisky, wheat whisky, malt whisky, or rye malt whisky, and straight whiskies other than straight   corn whisky, means the period the whisky has been stored in charred new oak containers.

Agricultural wine
Wine made from suitable agricultural products other than the juice of grapes, berries, or other fruits.

Alcohol for fuel
1. Fuel alcohol.
2. Distilled spirits that have been rendered unfit for beverage use at an alcohol fuel plant.

Alcoholic beverage
This includes any beverage in liquid form which contains not less than one-half of one percent (0.5%) alcohol by volume and is intended for human consumption.

Alcoholic flavoring materials
Distilled Spirits: Any nonbeverage product on which drawback has been or will be claimed under 26 U.S.C. 5131-5134 or flavors imported free of tax which are unfit for beverage purposes.  The term includes eligible flavors but does not include flavorings or
flavoring extracts manufactured on the bonded premises of a distilled spirits plant (DSP) as an intermediate product.

Alternation of premises
Multiple operations alternating the equipment and premises operated by the same person (i.e., Bonded Wine Premises/DSP/Brewery /Taxpaid Wine Bottling House).

Alternation of proprietors
Multiple persons alternating the use of/sharing bonded premises and equipment.

Amelioration
The addition to juice or natural wine before, during, or after fermentation of either water or pure dry sugar, or a combination of water and sugar, to adjust the acid level.

“Appropriate TTB officer”
An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of parts by TTB Orders, Delegation of the Administrator's Authorities in Title 27 of

Articles
A product, containing denatured spirits, which was manufactured under 27 CFR part 20 or part 19.

Artificially Carbonated Wine
Effervescent wine artificially charged with carbon dioxide and containing more than 0.392 grams of carbon dioxide per 100 milliliters.

Assessment
An action that establishes a tax liability.