Formula. To every 100 gallons of alcohol of not less than 185 proof add:
29.75 gallons of ethyl acetate having an ester content of 100 percent by weight or the equivalent thereof not to exceed 35 gallons of ethyl acetate with an ester content of not less than 85 percent by weight.
[T.D. TTB-140, 81 FR 59461, Aug. 30, 2016]