Rulings

This page provides access to Internal Revenue Service (IRS) rulings and ATF/TTB rulings pertaining to the nonbeverage alcohol industry. These rulings are available for your information.

2008–2 Use of Straight Run Gasoline as a Denaturing Material.
94-4 Heptane Used as a Substitute Denaturant in SDA Formula No. 2-B and Alpha Terpineol Used as a Substitute Denaturant in SDA Formula No. 38-B.
86-3 Use of Poloxamer 407, N.F. and PEG-40 Sorbitan Diisostearate as Substitute Denaturants
85-15 Use of Levo-Carvone, FCC as Substitute Denaturant
85-7 Use of Polyethylene Containers for the Bottling and Packaging of Distilled Spirits and Denatured Spirits
84-2 Use of Natural and Artificial Cinnamon Oil, WL-15,606 as Substitute Denaturant
81-8 Disposal of Spent Vanilla Beans
79-18 Use of Artificial Cassia Oil No. 6320, Denaturing Grade, as Alternate Denaturant
79-11 Use of Substitute and Additional Denaturants
77-31 Use of Peppermint Oil, D. G. As An Alternate Denaturant
77-28 Use of Oil of Mint No. 880037 As An Alternate Denaturant
76-14 Use of Imitation Oil of Lavender No. 14224, D.G. as a Substitute Denaturant
74-33 Imitation Oil of Lavender No. 77238
74-1 Use of Oil of Peppermint Terpeneless as an Alternate Denaturant
72-300 Export Drawback
62-143 Interest on Refund of MNBP Special Tax
60-44 Export Drawback
59-188 Tax-free Alcohol
58-207 Tax-free Alcohol Storerooms
56-394 Claims for Drawback
54-287 Tax Free Withdrawal for Hospital or Clinic