AVAILABILITY OF REVISED PUBLICATION OF TOBACCO
REGULATIONS 26 CFR PART 270
Manufacturers and importers of cigars
and cigarettes and proprietors of
customs bonded cigar manufacturing
warehouses, class 6:
Purpose. The purpose of this industry circular is to notify you that a
revised publication of regulations relating to cigars and cigarettes (Part 270 of
Title 26 (1954) Code of Federal Regulations), bringing such regulations up to date
as of January 1, 1960, is available for purchase.
Revised Publication of Part 270. The revised publication of Part 270 incor-
porates the amendments made, and new material added, by Treasury Decision
6341, effective February 1, 1959, to require the payment to the Collector of
Customs of tax, when due and payable, on cigars imported in passengers'
baggage and by mail, where such cigars are for the personal consumption of the
importer or for disposition as his bona fide gift. The publication also incor-
porates the amendments made, and new material added, by Treasury Decision
6424, effective January 1, 1960. This Treasury Decision implemented the
Internal Revenue Code of 1954, as amended by the Excise Tax Technical Changes
Act of 1958 (Public Law 85-859), and made certain editorial, clarifying, and
conforming changes in the regulations. Changes of a substantive nature made by
Treasury Decision 6424 were explained in Industry Circular No. 59-57, dated
November 16, 1959.
Availability of Revised Publication for Purchase. The revised publication
of Part 270, designated "Internal Revenue Service Publication No. 212 (Rev.
Jan. 1960)," is available for purchase from the Superintendent of Documents, at
the price of 20 cents each. The rules of his office require that remittance be
made in advance of shipment of publications, either by coupons (sold in sets of
20 for $1) or by check or money order payable to the Superintendent of
Documents.
Inquiries. Inquiries concerning purchase of the revised publication should
be addressed to the Superintendent of Documents, Government Printing Office,
Washington 25, D. C. Other inquiries relative 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
Acting Director, Alcohol and Tobacco Tax Division
IRS- D. C. - 58463 |