TAX RETURNS FOR PERIOD OF JUNE 9-23, 1965
Proprietors of distilled spirits plants,
bonded wine cellars, and breweries;
and others concerned:
This is to remind you that the regulations in 26 CFR 201.383,
201.452, 240.591, and 245.117a express a special rule applicable to
the filing of the semimonthly tax return for the period June 9
through June 23, 1965. The special rule is that the return for the
period ending on the 23rd day of June of each year shall be filed not
later than the second day succeeding the last calendar day of the
return period, excluding any Saturday, Sunday, legal holiday in the
District of Columbia, or statewide legal holiday in the State
wherein the return is required to be filed. Unless affected by
holidays, the tax return for the period ending June 23, 1965, must
be filed not later than June 25, 1965.
Inquiries in regard to this industry circular should refer
to its number and be addressed to the office of your Assistant
Regional Commissioner (Alcohol and Tobacco Tax).
Harold A. Serr
Director, Alcohol and Tobacco Tax Division |