For the benefit of inquiring minds...
26 U.S.C. section 5053(e)
(e) Beer for personal or family use
Subject to regulation prescribed by the Secretary, any adult may,
without payment of tax, produce beer for personal or family use and
not for sale. The aggregate amount of beer exempt from tax under
this subsection with respect to any household shall not exceed -
(1) 200 gallons per calendar year if there are 2 or more adults
in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in
For purposes of this subsection, the term "adult" means an
individual who has attained 18 years of age, or the minimum age (if
any) established by law applicable in the locality in which the
household is situated at which beer may be sold to individuals,
whichever is greater.