Trade Practices Rulings

This page contains IRS Revenue Rulings and ATF/TTB Rulings related to trade practices for alcohol beverage manufacturers and importers, as well as wholesalers and retailers in certain instances.  These rulings are available for your information; however, they are historical rulings that may have been modified, superseded, or made obsolete by changes in laws and regulations and may not be a complete listing of all current and valid rulings.

• 85-5 Trade Practices Occurring Within Puerto Rico
• 75-23 Records of "Salesman's Samples" of Distilled Spirits
• 74-12 Unlawful Inducements
• 58-562 Officer or Director of More Than One Company
• 54-259 Sherman Anti-Trust Act 
• 54-161 Price Reductions, Rebates, Refunds, and Discounts
• 54-151 Providing Glassware to Retailers