{"data":{"id":"us/27-cfr-25.158","jurisdiction":"us","citation":"27 CFR 25.158","heading":"Tax computation for bottled beer.","body":"Barrel equivalents for various case sizes are as follows:\n(a) For U.S. measure bottles.\nBottle size (net contents in fluid ounces) Number of bottles per case Barrel equivalent\n6 12 0.01815\n6 24 0.03629\n7 12 0.02117\n7 24 0.04234\n7 32 0.05645\n7 35 0.06174\n7 36 0.06351\n7 40 0.07056\n7 48 0.08468\n8 12 0.02419\n8 24 0.04839\n8 36 0.07258\n8 48 0.09677\n10 12 0.03024\n10 24 0.06048\n10 48 0.12097\n11 12 0.03327\n11 24 0.06653\n11.5 24 0.06956\n12 12 0.03629\n12 15 0.04536\n12 20 0.06048\n12 24 0.07258\n12 30 0.09073\n12 48 0.14516\n12 50 0.15121\n14 12 0.04234\n14 24 0.08468\n16 (1 pint) 12 0.04839\n16 (1 pint) 24 0.09677\n22 12 0.06653\n22 24 0.13306\n24 12 0.07258\n24 24 0.14516\n30 12 0.09073\n32 (1 quart) 12 0.09677\n40 12 0.12097\n64 1 0.01613\n64 4 0.06452\n64 6 0.09677\n128 (1 gallon) 1 0.03226\n288 1 0.07258\n(b) For metric measure bottles.\nBottle size (metric net contents) Number of bottles per case Barrel equivalent\n500 milliliters 24 0.10226\n750 milliliters 12 0.07670\n1 liter 12 0.10226\n2 liters 6 0.10226\n5 liters 1 0.04261\n(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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 25—BEER","Subpart K—Tax on Beer"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"97e8f27b7eda5785f133d77118faebed77179b21197ba4f64d47906815fc7612","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.157","next":"us/27-cfr-25.159"},"notice":"GroundRules: Original legal text. Not legal advice."}