The US legal cup is the cup used on US nutrition labels. US food regulation (21 CFR 101.9(b)(5)(viii)) states that for nutrition labeling a cup means 240 mL, a tablespoon 15 mL, a teaspoon 5 mL and a fluid ounce 30 mL. It is a rounded, regulatory value, not a separate physical cup. The US cup used in recipes is 8 fluid ounces, or 236.588 mL (NIST).
Formula
ratio = 240 ÷ 236.588 = 1.0144
The label cup is 1.0144 times the customary cup.
Example
A label lists a serving as 1/2 cup (120 mL). With the customary cup, half a cup is 118.3 mL, a gap of 1.7 mL. Four label cups are 960 mL, against 946.35 mL in a US liquid quart.
See how many ml in a cup and cups to ml for values.