Neutral spirit

Neutral Spirits as defined by the United States Title 27, Volume 1:

"Neutral Spirits" or "alcohol" are distilled spirits produced from any material at or above 190 degrees proof, and, if bottled, bottled at not less than 80 degrees proof.

Neutral spirit refers to alcohol which has undergone a high degree of rectification. This alcohol is free of any flavor, aroma, or other distinctive characteristic of the originating mash. Normally neutral spirits are produced at or nearly at the azeotrope maximum of 192 degrees proof.

Grain spirits are an example of a neutral spirit.