Industry Circular Number: 57-40
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U.S. TREASURY DEPARTMENT |
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USE OF ETHYL ACETATE HAVING AN ESTER CONTENT OF 100 PERCENT BY WEIGHT Proprietors of denaturing plants; and others concerned: Purpose. The purpose of this industry circular is to acquaint you with the provisions of a notice of proposed rule making which was published in the Federal Register for December 19, 1957. Background. The regulations in 26 CFR Part 212 now require the addition of 35 gallons of ethyl acetate to each 100 gallons of alcohol in the preparation of specially denatured alcohol in accordance with Formula No. 35. The specifications for this denaturant require the ester content to be not less than 85 percent by weight. Since it is possible to secure this denaturant with an ester content in excess of 85 percent by weight, industry has requested that the formula be revised to permit the use of ethyl acetate of a higher ester content in a proportion representative of the equivalent of 85 percent. Proposed Changes. It is proposed to amend 26 CFR 212.44 to permit the use of 29.75 gallons of ethyl acetate having an ester content of 100 percent by weight or the equivalent in the preparation of Formula No. 35. Comments. The notice of proposed rule making provides that, prior to adoption, consideration will be given to any data, views, or arguments pertaining thereto which are submitted in writing, in duplicate, to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C., within 30 days from the date of publication in the Federal Register. Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax). Dwight E. Avis
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