What is a gain?
A gain is where you have more alcohol then was ordered and paid for. (i.e. You ordered and paid for a 55-gallon drum, however, when you weighed the alcohol into your inventory you discovered you have a 56-gallon drum. That 1 gallon would be a gain and you would need to report the gain and you would not be able to file drawback on the gain since you did not pay the excise tax on the gain.) per 27 CFR 17.
