Packages
1. A cask or barrel or similar wooden container, or a drum or similar metal container that contains alcohol.
2. For Tobacco: The immediate container in which tobacco products or cigarette papers or tubes are put up in by the manufacturer and offered for sale or delivery to the consumer.

Packer
1. For Wine:  Any person who places wine in containers in excess of  four liters.
2.For Beer:  Any person who places malt beverages in containers of a capacity in excess of one gallon.

Penal sum
The dollar amount of a bond.

Percent or percentage of alcohol content
TTB measures alcohol content in percent by volume.

Permanent discontinuance
The closing of the permission to operate a business regulated by TTB.

Permittee
For wine and distilled spirits:  A person holding a basic permit under the Federal Alcohol Administration Act.

Pipe tobacco
Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.

Pistols
Small projectile firearms which have a short one-hand stock or butt at an angle to the line of bore and a short barrel or barrels, and which are designed, made, and intended to be aimed and fired from one hand. The term does not include gadget devices, guns altered or converted to resemble pistols, or small portable guns erroneously referred to as pistols.

Prepayment
The excise tax payment made on or before the date products are removed from bond.

Processing
The manufacturing, mixing, bottling, or denaturing of spirits or the manufacturing of distilled spirits articles.

Processor
Except as otherwise provided under 26 U.S.C. 5002(a)(6), any person qualified under this part who manufactures, mixes, bottles, or otherwise processes distilled spirits or denatured spirits, or manufactures any article.

Produced at
For distilled spirits:  As used in 27 CFR 5.22 and 5.52 in conjunction with specific degrees of proof to describe the standards of identity, this  term means the composite proof of the spirits after completion of distillation and before reduction in proof.

Proof
The ethyl alcohol content of a liquid at 60? Fahrenheit (F), stated as twice the percent of ethyl alcohol by volume.

Proof gallon
A gallon of liquid at 60? F, which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60? F, referred to water at 60? F, as unity, or the alcoholic equivalent.

Proprietary solvents
Solvents that are manufactured with specially denatured alcohol under the proprietary solvent general-use formula in 27 CFR part 20.

Proprietor
The person qualified under the regulations to operate regulated premises.

For wine:  The person qualified under 27 CFR Part 24 to operate a wine premises, and includes the term ”winemaker” when the context so requires.

P. R.
Puerto Rico.

Pure condensed must
The dehydrated juice or must of sound, ripe grapes, or other fruit or agricultural products, concentrated to not more than 80º (Balling), the composition thereof remaining unaltered except for removal of water.

Pursuant to the application
In response to, in accordance with, or after the application.