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Revenue Rulings and Revenue Procedures
In Effect as of July 1, 1972
Proprietors of distilled spirits plants, bonded wine cellars, taxpaid wine bottling houses,
volatile fruit-flavor concentrate plants, export warehouses, and vinegar plants;
dealers and users of specially denatured alcohol; reprocessors of specially denatured
alcohol articles; users of taxfree alcohol; manufacturers of tobacco products,
cigarette papers and tubes, nonbeverage products (drawback), and liquor bottles;
brewers; wholesale dealers in alcoholic beverages; and others concerned:
Purpose. The purpose of this circular is to inform you of Revenue Rulings and
Procedures, issued prior to June 30, 1972, which remain in effect on and after July 1,
1972.
Background. Prior to July 1, 1972, rulings and procedures relating to activities now
administered by the Bureau of Alcohol, Tobacco and Firearms were published in the Internal
Revenue Bulletin as Revenue Rulings and Revenue Procedures. All such rulings and procedures
which remained in effect immediately prior to July 1, 1972, were continued in effect on and
after that date by Treasury Department Order No. 221, dated June 6, 1972. Those Rulings and
Procedures which related to liquors and tobacco matters are listed herein and will remain in
effect until superseded or declared obsolete. (Rulings and procedures issued by the Bureau
of Alcohol, Tobacco and Firearms will, temporarily, continue to be published in the Internal
Revenue Bulletin and will be identified as "ATF Rulings" and "ATF Procedures.")
Rulings and Procedures Remaining in Effect. Revenue Rulings and Procedures issued under
chapters 51 and 52 of the Internal Revenue Code and the Federal Alcohol Administration Act
which remain in effect as of July 1, 1972, are:
RELATING TO LIQUORS
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
54-130 C.B. 1954-1, 338 238 C.B. 1954-1, 342
131 C.B. 1954-1, 341 248 C.B. 1954-1, 328
151 C.B. 1954-1, 338 250 C.B. 1954-1, 342
160 C.B. 1954-1, 320 259 C.B. 1954-2, 569
161 C.B. 1954-1, 338 260 C.B. 1954-2, 572
162 C.B. 1954-1, 340 261 C.B. 1954-2, 573
163 C.B. 1954-1, 342 262 C.B. 1954-2, 575
174 C.B. 1954-1, 341 263 C.B. 1954-2, 585
175 C.B. 1954-1, 340 278 C.B. 1954-2, 567
176 C.B. 1954-1, 340 279 C.B. 1954-2, 582
177 C.B. 1954-1, 340 280 C.B. 1954-2, 590
186 C.B. 1954-1, 306 286 C.B. 1954-2, 576
205 C.B. 1954-1, 306 287 C.B. 1954-2, 509
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
54-294 C.B. 1954-2, 571 621 C.B. 1954-2, 581
295 C.B. 1954-2, 572 622 C.B. 1954-2, 581
303 C.B. 1954-2, 576 55-42 C.B. 1955-1, 610
304 C.B. 1954-2, 585 43 C.B. 1955-1, 617
323 C.B. 1954-2, 515 115 C.B. 1955-1, 575
325 C.B. 1954-2, 590 131 C.B. 1955-1, 614
326 C.B. 1954-2, 591 164 C.B. 1955-1, 609
337 C.B. 1954-2, 573 165 C.B. 1955-1, 613
338 C.B. 1954-2, 583 166 C.B. 1955-1, 610
340 C.B. 1954-2, 589 167 C.B. 1955-1, 610
341 C.B. 1954-2, 592 168 C.B. 1955-1, 611
350 C.B. 1954-2, 458 176 C.B. 1955-1, 577
351 C.B. 1954-2, 462 213 C.B. 1955-1, 596
355 C.B. 1954-2, 577 214 C.B. 1955-1, 597
374 C.B. 1954-2, 457 215 C.B. 1955-1, 599
375 C.B. 1954-2, 559 321 C.B. 1955-1, 572
376 C.B. 1954-2, 568 322 C.B. 1955-1, 596
377 C.B. 1954-2, 577 324 C.B. 1955-1, 605
390 C.B. 1954-2, 578 343 C.B. 1955-1, 568
391 C.B. 1954-2, 579 344 C.B. 1955-1, 597
416 C.B. 1954-2, 470 359 C.B. 1955-1, 570
418 C.B. 1954-2, 582 360 C.B. 1955-1, 574
423 C.B. 1954-2, 570 363 C.B. 1955-1, 595
474 C.B. 1954-2, 583 399 C.B. 1955-1, 572
439 C.B. 1954-2, 586 401 C.B. 1955-1, 611
451 C.B. 1954-2, 515 402 C.B. 1955-1, 615
452 C.B. 1954-2, 568 403 C.B. 1955-1, 609
480 C.B. 1954-2, 558 404 C.B. 1955-1, 615
481 C.B. 1954-2, 563 489 C.B. 1955-2, 696
494 C.B. 1954-2, 476 494 C.B. 1955-2, 736
495 C.B. 1954-2, 522 509 C.B. 1955-2, 695
507 C.B. 1954-2, 464 511 C.B. 1955-2, 702
509 C.B. 1954-2, 561 512 C.B. 1955-2, 699
510 C.B. 1954-2, 562 535 C.B. 1955-2, 707
512 C.B. 1954-2, 592 536 C.B. 1955-2, 710
513 C.B. 1954-2, 593 537 C.B. 1955-2, 733
526 C.B. 1954-2, 477 549 C.B. 1955-2, 699
527 C.B. 1954-2, 570 551 C.B. 1955-2, 732
528 C.B. 1954-2, 584 552 C.B. 1955-2, 735
529 C.B. 1954-2, 587 553 C.B. 1955-2, 733
544 C.B. 1954-2, 568 567 C.B. 1955-2, 732
558 C.B. 1954-2, 456 568 C.B. 1955-2, 731
559 C.B. 1954-2, 459 595 C.B. 1955-2, 705
577 C.B. 1954-2, 592 618 C.B. 1955-2, 734
590 C.B. 1954-2, 468 634 C.B. 1955-2, 697
592 C.B. 1954-2, 588 667 C.B. 1955-2, 710
595 C.B. 1954-2, 460 668 C.B. 1955-2, 711
619 C.B. 1954-2, 461 689 C.B. 1955-2, 729
620 C.B. 1954-2, 580 712 C.B. 1955-2, 736
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
55-740 C.B. 1955-2, 700 493 C.B. 1956-2, 1034
742 C.B. 1955-2, 706 494 C.B. 1956-2, 1044
743 C.B. 1955-2, 705 495 C.B. 1956-2, 1060
744 C.B. 1955-2, 706 533 C.B. 1956-2, 1017
56 8 C.B. 1956-1, 749 534 C.B. 1956-2, 1026
10 C.B. 1956-1, 748 535 C.B. 1956-2, 1032
31 C.B. 1956-1, 711 536 C.B. 1956-2, 1040
32 C.B. 1956-1, 750 550 C.B. 1956-2, 1042
79 C.B. 1956-1, 713 579 C.B. 1956-2, 1031
95 C.B. 1956-1, 712 580 C.B. 1956-2, 1045
98 C.B. 1956-1, 811 627 C.B. 1956-2, 1043
146 C.B. 1956-1, 705 628 C.B. 1956-2, 1055
147 C.B. 1956-1, 710 629 C.B. 1956-2, 1056
199 C.B. 1956-1, 744 646 C.B. 1956-2, 1057
200 C.B. 1956-1, 748 647 C.B. 1956-2, 1056
201 C.B. 1956-1, 749 650 C.B. 1956-2, 1058
203 C.B. 1956-1, 752 669 C.B. 1956-2, 1017
204 C.B. 1956-1, 808 690 C.B. 1956-2, 1053
205 C.B. 1956-1, 809 5725 C.B. 1957-1, 610
206 C.B. 1956-1, 810 26 C.B. 1957-1, 623
232 C.B. 1956-1, 715 27 C.B. 1957-1, 624
235 C.B. 1956-1, 704 73 C.B. 1957-1, 612
236 C.B. 1956-1, 705 74 C.B. 1957-1, 613
238 C.B. 1956-1, 711 83 C.B. 1957-1, 563
239 C.B. 1956-1, 715 85 C.B. 1957-1, 624
241 C.B. 1956-1, 747 86 C.B. 1957-1, 606
279 C.B. 1956-1, 706 98 C.B. 1957-1, 564
281 C.B. 1956-1, 735 99 C.B. 1957-1, 609
314 C.B. 1956-2, 1023 122 C.B. 1957-1, 560
335 C.B. 1956-2, 1024 123 C.B. 1957-1, 597
336 C.B. 1956-2, 1023 124 C.B. 1957-1, 622
351 C.B. 1956-2, 1020 149 C.B. 1957-1, 595
367 C.B. 1956-2, 1026 158 C.B. 1957-1, 561
369 C.B. 1956-2, 1028 159 C.B. 1957-1, 563
370 C.B. 1956-2, 1051 160 C.B. 1957-1, 592
381 C.B. 1956-2, 953 161 C.B. 1957-1, 602
382 C.B. 1956-2, 1052 172 C.B. 1957-1, 565
383 C.B. 1956-2, 1051 173 C.B. 1957-1, 593
384 C.B. 1956-2, 1053 176 C.B. 1957-1, 609
385 C.B. 1956-2, 1060 177 C.B. 1957-1, 625
386 C.B. 1956-2, 1059 197 C.B. 1957-1, 607
394 C.B. 1956-2, 1021 242 C.B. 1957-1, 452
395 C.B. 1956-2, 1025 271 C.B. 1957-1, 453
429 C.B. 1956-2, 1051 272 C.B. 1957-1, 563
430 C.B. 1956-2, 1059 273 C.B. 1957-1, 602
458 C.B. 1956-2, 1048 274 C.B. 1957-1, 607
460 C.B. 1956-2, 1059 291 C.B. 1957-1, 608
461 C.B. 1956-2, 1059 292 C.B. 1957-1, 626
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation 1
57321 C.B. 1957-2, 929 94 C.B. 1960-1, 710
322 C.B. 1957-2, 930 201 C.B. 1960-1, 712
323 C.B. 1957-2, 946 209 C.B. 1960-1, 733
343 C.B. 1957-2, 948 221 C.B. 1960-1, 707
369 C.B. 1957-2, 948 264 C.B. 1960-2, 557
413 C.B. 1957-2, 965 265 C.B. 1960-2, 590
414 C.B. 1957-2, 978 267 C.B. 1960-2, 618
428 C.B. 1957-2, 947 295 C.B. 1960-2, 510
429 C.B. 1957-2, 962 296 C.B. 196o-2, 516
477 C.B. 1957-2, 966 299 C.B. 1960-2, 619
478 C.B. 1957-2, 976 300 C.B. 1960-2, 620
555 C.B. 1957-2, 948 333 C.B. 1960-2, 511
556 C.B. 1957-2, 950 341 C.B. 1960-2, 592
557 C.B. 1957-2, 965 342 C.B. 1960-2, 592
559 C.B. 1957-2, 975 343 C.B. 1960-2, 611
5820 C.B. 1958-1, 587 353 C.B. 1960-2, 591
22 C.B. 1958-1, 597 354 C.B. 1960-2, 558
23 C.B. 1958-1, 604 361 C.B. 1960-2, 558
31 C.B. 1958-1, 595 362 C.B. 1960-2, 621
84 C.B. 1958-1, 581 368 C.B. 1960-2, 588
87 C.B. 1958-1, 598 369 C.B. 1960-2, 620
88 C.B. 1958-1, 600 373 C.B. 1960-2, 589
121 C.B. 1958-1, 609 383 C.B. 1960-2, 559
136 C.B. 1958-1, 612 6115 C.B. 1961-1, 849
207 C.B. 1958-1, 594 23 C.B. 1961-1, 792
217 C.B. 1958-1, 585 25 C.B. 1961,1, 850
317 C.B. 1958-1, 586 30 C.B. 1961-1, 795
350 C.B. 1958-2, 974 31 C.B. 1961-1, 807
414 C.B. 1958-2, 959 33 C.B. 1961-1, 815
416 C.B. 1958-2, 994 34 C.B. 1961-1, 822
428 C.B. 1958-2, 975 37 C.B. 1961-1, 799
429 C.B. 1958-2, 986 38 C.B. 1961-1, 804
431 C.B. 1958-2, 1004 43 C.B. 1961-1, 798
524 C.B. 1958-2, 992 49 C.B. 1961-1, 789
562 C.B. 1958-2, 1024 50 C.B. 1961-1, 811
597 C.B. 1958-2, 1003 62 C.B. 1961-1, 797
5921 C.B. 1959-1, 715 63 C.B. 1961-1, 806
24 C.B. 1959-1, 721 70 C.B. 1961-1, 798
188 C.B. 1959-1, 725 71 C.B. 1961-1, 848
218 C.B. 1959-1, 735 78 C.B. 1961-1, 846
283 C.B. 1959-2, 578 90 C.B. 1961-1, 808
337 C.B. 1959-2, 516 110 C.B. 1961-1, 847
353 C.B. 1959-2, 606 125 C.B. 1961-2, 282
386 C.B. 1959-2, 515 131 C.B. 1961-2, 269
408 C.B. 1959-2, 634 132 C.B. 1961-2, 276
413 C.B. 1959-2, 518 149 C.B. 1961-2, 270
6044 C.B. 1960-1, 712 154 C.B. 1961-2, 277
82 C.B. 1960-1, 711 166 C.B. 1961-2, 267
92 C.B. 1960-1, 708 205 C.B. 1961-2, 272
93 C.B. 1960-1, 709 62 7 C.B. 1962-1, 355
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
62-24 C.B. 1962-1, 350 6570 C.B. 1965-1, 584
25 C.B. 1962-1, 356 159 C.B. 1965-1, 583
35 C.B. 1962-1, 343 160 C.B. 1965-1, 587
36 C.B. 1962-1, 352 176 C.B. 1965-2, 514
37 C.B. 1962-1, 345 182 C.B. 1965-2, 487
73 C.B. 1962-1, 348 216 C.B. 1965-2, 505
75 C.B. 1962-1, 359 247 C.B. 1965-2, 515
95 C.B. 1962-1, 362 253 C.B. 1965-2, 516
101 C.B. 1962-2, 368 306 C.B. 1965-2, 508
143 C.B. 1962-2, 370 6699 C.B. 1966-1, 315
146 C.B. 1962-2, 380 109 C.B. 1966-1, 334
164 C.B. 1962-2, 371 121 C.B. 1966-1, 301
165 C.B. 1962-2, 375 166 C.B. 1966-1, 333
198 C.B. 1962-2, 365 192 C.B. 1966-2, 532
208 C.B. 1962-2, 369 228 C.B. 1966-2, 536
222 C.B. 1962-2, 366 250 C.B. 1966-2, 537
223 C.B. 1962-2, 385 361 C.B. 1966-2, 538
224 C.B. 1962-2, 386 6783 C.B. 1967-1, 410
225 C.B. 1962-2, 371 84 C.B. 1967-1, 410
6312 C.B. 1963-1, 382 320 C.B. 1967-2, 453
31 C.B. 1963-1, 400 386 C.B. 1967-2, 445
53 C.B. 1963-1, 381 468 C.B. 1967-2, 454
56 C.B. 1963-1, 396 68-121 C.B. 1968-1, 583
68 C.B. 1963-1, 386 208 C.B. 1968-1, 602
71 C.B. 1963-1, 400 219 C.B. 1968-1, 603
87 C.B. 1963-1, 384 467 C.B. 1968-2, 644
89 C.B. 1963-1, 394 501 C.B. 1968-2, 620
97 C.B. 1963-1, 389 502 C.B. 1968-2, 644
141 C.B. 1963-2, 653 6957 C.B. 1969-1, 341
142 C.B. 1963-2, 682 58 C.B. 1969-1, 358
165 C.B. 1963-2, 656 138 C.B. 1969-1, 327
192 C.B. 1963-2, 658 271 C.B. 1969-1, 357
194 C.B. 1963-2, 670 470 C.B. 1969-2, 274
263 C.B. 1963-2, 651 483 C.B. 1969-2, 273
264 C.B. 1963-2, 666 496 C.B. 1969-2, 272
6439 C.B. 1964-1, 572 521 C.B. 1969-2, 274
82 C.B. 1964-1, 545 626 C.B. 1969-2, 274
171 C.B. 1964-1, 544 7036 C.B. 1970-1, 307
196 C.B. 1964-2, 532 70 C.B. 1970-1, 306
233 C.B. 1964-2, 529 113 C.B. 1970-1, 332
234 C.B. 1964-2, 586 209 C.B. 1970-1, 290
265 C.B. 1964-2, 528 210 C.B. 1970-1, 332
296 C.B. 1964-2, 530 268 C.B. 1970-1, 332
297 C.B. 1964-2, 560 352 C.B. 1970-2, 308
298 C.B. 1964-2, 564 366 C.B. 1970-2, 305
299 C.B. 1964-2, 574 387 C.B. 1970-2, 307
301 C.B. 1964-2, 584 388 C.B. 1970-2, 308
316 C.B. 1964-2, 533 456 C.B. 1970-2, 307
317 C.B. 1964-2, 564 646 C.B. 1970-2, 319
322 C.B. 1964-2, 561 71 9 C.B. 1971-1, 451
325 C.B. 1964-2, 585 54 C.B. 1971-1, 457
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
71-172 C.B. 1971-1, 480 535 C.B. 1971-2, 456
188 C.B. 1971-1, 481 7256 I.R.B. 1972-6, 19
208 C.B. 1971-1, 480 95 I.R.B. 1972-10, 19
222 C.B. 1971-1, 452 145 I.R.B. 1972-13, 24
227 C.B. 1971-1, 470 177 I.R.B. 1972-15, 24
401 C.B. 1971-2, 452 178 I.R.B. 1972-15, 24
409 C.B. 1971-2, 454 204 I.R.B. 1972-17, 37
410 C.B. 1971-2, 454 247 I.R.B. 1972-20, 24
424 C.B. 1971-2, 455 272 I.R.B. 1972-22, 18
499 C.B. 1971-2, 437 300 I.R.B. 1972-24, 14
500 C.B. 1971-2, 455
Revenue Bulletin Revenue Bulletin
Procedure Citation Procedure Citation
56-35 C.B. 1956-2, 1399 62-24 C.B. 1962-2, 489
57-36 C.B. 1957-2, 1109 62-33 C.B. 1962-2, 533
57-41 C.B. 1957-2, 1119 62-34 C.B. 1962-2, 534
58-4 C.B. 1958-1, 687 63-15 C.B. 1963-1, 503
58-11 C.B. 1958-2, 1122 63-21 C.B. 1963-2, 754
58-19 C.B. 1958-2, 1133 63-25 C.B. 1963-2, 761
59-9 C.B. 1959-1, 818 64-22 C.B. 1964-1, 689
59-12 C.B. 1959-1, 821 64-32 C.B. 1964-2, 951
59-27 C.B. 1959-2, 940 64-35 C.B. 1964-2, 960
59-32 C.B. 1959-2, 951 65-3 C.B. 1965-1, 718
59-33 C.B. 1959-2, 953 67-30 C.B. 1967-2, 642
59-38 C.B. 1959-2, 967 68-6 C.B. 1968-1, 748
60-9 C.B. 1960-1, 887 68-34 C.B. 1968-2, 919
60-13 C.B. 1960-1, 891 68-43 C.B. 1968-2, 952
60-21 C.B. 1960-2, 991 69-22 C.B. 1969-2, 304
60-31 C.B. 1960-2, 1010 69-23 C.B. 1969-2, 305
61-4 C.B. 1961-1, 890 70-14 C.B. 1970-1, 439
61-6 C.B. 1961-1, 891 71-4 C.B. 1971-1, 662
61-7 C.B. 1961-1, 892 71-13 C.B. 1971-1, 680
61-16 C.B. 1961-2, 548 71-15 C.B. 1971-2, 681
61-17 C.B. 1961-2, 549 71-22 C.B. 1971-2, 551
61-22 C.B. 1961-2, 557 71-23 C.B. 1971-2, 551
61-23 C.B. 1961-2, 558 71-26 C.B. 1971-2, 566
61-26 C.B. 1961-2, 562 71-28 C.B. 1971-2, 568
61-33 C.B. 1961-2, 572 71-40 C.B. 1971-2, 576
62-3 C.B. 1962-1, 422 72-20 I.R.B. 1972-11, 22
62-4 C.B. 1962-1, 425 72-27 I.R.B. 1972-19, 32
62-10 C.B. 1962-1, 437 72-30 I.R.B. 1972-21, 34
62-12 C.B. 1962-1, 443 72-32 I.R.B. 1972-25, 15
RELATING TO TOBACCO PRODUCTS
Revenue Bulletin Revenue Bulletin
Ruling Citation Ruling Citation
55-20 C.B. 1955-1, 516 66-137 C.B. 1966-1, 353
64-11 C.B. 1964-1, 573 67-60 C.B. 1967-1, 413
64-12 C.B. 1964-1, 574 68-8 C.B. 1968-1, 613
64-13 C.B. 1964-1, 574 68-341 C.B. 1968-1, 614
65-227 C.B. 1965-2, 546 69-198 C.B. 1969-1, 359
66-122 C.B. 1966-1, 337 69-470 C.B. 1969-2, 274
66-123 C.B. 1966-1, 337 69-488 C.B. 1969-2, 275
66-124 C.B. 1966-1, 338 69-599 C.B. 1969-2, 275
66-125 C.B. 1966-1, 342 70-14 C.B. 1970-1, 354
66-126 C.B. 1966-1, 343 70-96 C.B. 1970-1, 354
66-127 C.B. 1966-1, 339 70-145 C.B. 1970-1, 354
66-128 C.B. 1966-1, 339 70-389 C.B. 1970-2, 325
66-129 C.B. 1966-1, 341 70-505 C.B. 1970-2, 326
66-130 C.B. 1966-1, 344 70-556 C.B. 1970-2, 326
66-132 C.B. 1966-1, 346 71-145 C.B. 1971-1, 482
66-133 C.B. 1966-1, 347 71-215 C.B. 1971-1, 481
66-134 C.B. 1966-1, 350 72-247 I.R.B. 1972-20, 24
66-135 C.B. 1966-1, 351 72-325 I.R.B. 1972-26, 17
66-136 C.B. 1966-1, 352
Revenue Bulletin Revenue Bulletin
Procedure Citation Procedure Citation
64-22 C.B. 1964-1, 689 67-18 C.B. 1967-1, 597
64-35 C.B. 1964-2, 960 69-27 C.B. 1969-2, 309
66-20 C.B. 1966-1, 647 71-5 C.B. 1971-1, 663
66-21 C.B. 1966-1, 648 71-22 C.B. 1971-2, 551
66-22 C.B. 1966-1, 649 71-23 C.B. 1971-2, 551
66-23 C.B. 1966-1, 651 71-28 C.B. 1971-2, 568
66-25 C.B. 1966-1, 653 71-27 I.R.B. 1972-19, 32
Inquiries. Inquiries regarding this circular should refer to its number and be addressed to your Regional Director, Bureau of Alcohol, Tobacco and Firearms.
Rex D. Davis
Acting Director
GPO 934-256 |
