Regulations Relating to the
Production of Brandy
Proprietors of fruit distilleries
and others concerned:
1. Drafts of proposed regulations concerning the production
of brandy have been prepared to implement the provisions of the
Internal Revenue Code of 1954. If these proposals are approved by
the Treasury Department, they will be published as a notice of proposed rule making in the Federal Register within the next few weeks.
2. The new regulations will be known as Part 221 (Production of Brandy), Title 26, Code of Federal Regulations. Drafts of
the proposed regulations will be made available, prior to publication,
upon request, to trade associations who represent, or whose membership consists primarily of, proprietors of fruit distilleries. The
supply will not be sufficient to furnish a copy to each distiller, but
copies will be available for examination in offices of Assistant
Regional Commissioners and Supervisors in Charge, Alcohol and Tobacco
Tax. It must be understood that these preliminary drafts are subject
to change upon review, and that the notice of proposed rule making,
which will appear in the Federal Register, may differ in some respects
from this draft.
3. This procedure will enable interested persons to study the
new regulations in advance of their publication as a notice of proposed rule making. This is particularly desirable since the notice
will be published with a 15-day period for the filing of comments instead of the usual 30-day period; the shorter period was adopted to
insure that the final regulations can be published as soon as possible
to permit proprietors of fruit distilleries to become familiar with
the new regulations and to be prepared to conform therewith on
January 1, 1955.
4. Detailed instructions as to actions necessary on the part
of proprietors of fruit distilleries to conform to the provisions of
the new law and regulations will be provided (where deemed necessary)
at a later date, either from the National Office or from the office of
your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
5. Inquiries in regard to this industry circular should refer
to the number thereof and be addressed to the office of your Assistant
Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS-4820
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