---
kind: "section"
citation: "27 C.F.R. § 5.142"
title: "27"
number: "5.142"
heading: "Neutral spirits or alcohol."
url: "https://uscodex.org/cfr/27/5.142"
---

# §5.142. Neutral spirits or alcohol.

- (a) **The class neutral spirits.** “Neutral spirits” or “alcohol” are distilled spirits distilled from any suitable material at or above 95 percent alcohol by volume (190° proof), and, if bottled, bottled at not less than 40 percent alcohol by volume (80° proof). Neutral spirits other than the type “grain spirits” may be designated as “neutral spirits” or “alcohol” on a label. Neutral spirits (other than the type “grain spirits”) may not be aged in wood barrels at any time.
- (b) **Types.** The following chart lists the types of neutral spirits and the rules that apply to the type designation.

## Notes

### Authority

Authority: 26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.

### Source

Source: T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted.