Ok I've seen this too many times I count, and can't find any definitive (read: scientific) backing to the claim, only regurgitated answers from one thread to the next. I keep reading people say 100 is the maximum perceived, then others say that 100 is the max you can even get out of the iso-alpha acids, and isohumulones. But then the bjcp style guidelines for an imperial IPA go up to 120 IBUs... And one would think the guys making those guidelines would have a clue about it, wouldn't one? So anybody got any bookmarked article they care to share that proves the maximum limit for IBUs?