Industry Circular

Number: 54-22
Date: November 29, 1954

U.S. TREASURY DEPARTMENT

Internal Revenue Service

Washington 25, D.C.

To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.

Preliminary Draft of Proposed Regulations (26 CFR Part 270) Cigars and Cigarettes Manufacturers, Importers, and Dealers

Manufacturers and importers of cigars and cigarettes:

1. The purpose of this industry circular is to place before you a copy of the preliminary draft of proposed regulations to implement certain provisions of the Internal Revenue Code of 1954.

2. Attached hereto, for your consideration, is a preliminary draft of proposed Title 26, Code of Federal Regulations, Part 270, relating to the manufacture, importation, removal, and sale of cigars and cigarettes.

3. We invite your criticism and comment with regard to the provisions in such proposed regulations.

4. Correspondence in regard to this industry circular should refer to the number thereof and to the symbols 0:AT:TP.

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division