Regulations Relating to Stills
Manufacturers of stills and
others concerned:
1. Drafts of proposed regulations concerning stills 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 196 (Stills),
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, manufacturers of and dealers in stills. The supply
will not be sufficient to furnish a copy to each manufacturer, dealer,
or user, 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 manufacturers and others concerned 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
manufacturers and others concerned 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-11739 |