Title 26 USC Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER puts in place stiff penalties and regulations for distilling any quantity of alcohol without various bonds and licenses. I believe a reasonable volume of distilled spirits should be able to be produced, as beer and wine are, without worrying about fines and jail time. Whether this should be added to the tax code or, like beer and wine, tax free, I cannot say.
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