CidahMastah
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That is straight from 26 U.S.C 5002(a)(80)(A). Now, it also says
"(8) Distilled spirits
The terms "distilled spirits", "alcoholic spirits", and
"spirits" mean that substance known as ethyl alcohol, ethanol, or
spirits of wine in any form (including all dilutions and mixtures
thereof from whatever source or by whatever process produced)."
Wouldn't that make, making wine at home illegal? No because clearly it is. If you are gonna quote a source, make damn sure the source is credible. I checked several websites and all were the same on the statute.
You misread this IMO. I read this as any distilled spirits from any substance, including wines. The spirits they are refering to is specifically the ethonal (spirits = ethanol). So distilled spirits would be that ethanol wrought from the process of distillation, of any substance. That is my interprestation.