From Newsgroup: alt.beer.home-brewing

TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

PART 24_WINE--Table of Contents

Subpart C_Administrative and Miscellaneous Provisions

Sec. 24.75 Wine for personal or family use.

(a) General. Any adult may, without payment of tax, produce wine for personal or
family use and not for sale.

(b) Quantity. The aggregate amount of wine that may be produced exempt from tax with respect to any household may not exceed:

(1) 200 gallons per calendar year for a household in which two or more adults reside, or

(2) 100 gallons per calendar year if there is only one adult residing in the household.
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