Federal revenue rules selected equipment, fermentation length, and business scale

A strong sociotechnical case: regulation did not merely collect revenue; it selected feasible technologies and operating models. Verify exact statutory dates and requirements in primary revenue records before publication. Audit2026-09-28: PDF174–175 distinguish 72-hour fermentation from a five-day start-to-output cycle. Do not equate them or assert the exact rule without primary revenue records.

The source connects fiscal administration to specific Tennessee equipment, batch structure, fermentation timing, and producer scale.

The two-dollar excise, Tice Meter, closed-pipe rules, separate taxation of singlings, and a fixed three-day fermentation period made small double-distilled log-still production uneconomic and rendered a natural five-day sour-mash practice illegal. Legal production and reported revenue collapsed until later simplification.

PDF sheet 165; displayed ebook page 150

PDF sheet 161; displayed ebook page 147

Federal revenue administration and traditional production

Fresh text comparison2026-09-28: PDF sheets161–165; extracted on-screen ebook labels147–150. Physical PDF-sheet locator is canonical. Full457-sheet visual layout survey completed; contact sheets are not fine-detail proof. Capture lacks endnotes, bibliography and index; this verifies representation of a secondary source, not its primary evidence. PDF174–175 distinguish 72-hour fermentation from a five-day start-to-output cycle. Do not equate them or assert the exact rule without primary revenue records.