New Beer Regulations
Brewers and others concerned:
1. Drafts of proposed regulations concerning the production,
transfer, bottling, and withdrawal of beer 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 245 (Beer),
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, brewers. The supply will not be
sufficient to furnish a copy to each brewer, 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 brewers 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 brewers 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-4354
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