27 CFR 25.158: Tax computation for bottled beer.

Barrel equivalents for various case sizes are as follows:

(a) For U.S. measure bottles.

Bottle size (net contents in fluid ounces) Number of bottles per case Barrel equivalent

6 12 0.01815

6 24 0.03629

7 12 0.02117

7 24 0.04234

7 32 0.05645

7 35 0.06174

7 36 0.06351

7 40 0.07056

7 48 0.08468

8 12 0.02419

8 24 0.04839

8 36 0.07258

8 48 0.09677

10 12 0.03024

10 24 0.06048

10 48 0.12097

11 12 0.03327

11 24 0.06653

11.5 24 0.06956

12 12 0.03629

12 15 0.04536

12 20 0.06048

12 24 0.07258

12 30 0.09073

12 48 0.14516

12 50 0.15121

14 12 0.04234

14 24 0.08468

16 (1 pint) 12 0.04839

16 (1 pint) 24 0.09677

22 12 0.06653

22 24 0.13306

24 12 0.07258

24 24 0.14516

30 12 0.09073

32 (1 quart) 12 0.09677

40 12 0.12097

64 1 0.01613

64 4 0.06452

64 6 0.09677

128 (1 gallon) 1 0.03226

288 1 0.07258

(b) For metric measure bottles.

Bottle size (metric net contents) Number of bottles per case Barrel equivalent

500 milliliters 24 0.10226

750 milliliters 12 0.07670

1 liter 12 0.10226

2 liters 6 0.10226

5 liters 1 0.04261

(c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size.