Distinct from the stereotypical American moonshine, in which sugar is normally added to the mash, corn whiskey uses a traditional mash process,[1] and is subject to the tax and identity laws for alcohol under federal law.

[2] Corn whiskey is made from a mash of at least 80 percent corn and distilled to a maximum strength of 160 proof (80% alcohol by volume).

In contrast, a whiskey distilled from a mash consisting of at least 80% corn in a charred new oak barrel would be considered bourbon.

[4][2] Aging is usually brief – six months or less – during which time the whiskey absorbs color and flavor from the barrel while the off-flavors and fusel alcohols are reduced.

Whiskeys produced in this manner and aged for at least four years can be designated bottled in bond if they meet additional requirements.