Industry Circular

Number: 54-34
Date: December 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.

Disposition of Labels Printed Prior to January 1, 1955 Bearing Old Caution Notices

Proprietors of internal revenue bonded warehouses; and others concerned:

1. Part 225.993, Title 26 of the 1954 Code of Federal Regulations provides that every person bottling distilled spirits in bond, except for export, shall attach to each bottle filled by him a caution notice reading as follows:

This bottle has been filled and stamped under the provisions of sections 5008 and 5243 Internal Revenue Code. Any person who shall reuse the stamp affixed to this bottle . or remove the contents of this bottle without so breaking the stamp affixed thereto as to prevent reuse, or who shall sell this bottle, or reuse it for distilled spirits, will be liable to the penalties prescribed by law.

2. Since the new regulation requires such minor changes in the caution notice previously used, no objection will be made to the use of the existing stocks of approved labels bearing the old caution notice.

3. Labels printed with the revised caution notice may be used without resubmission of the labels for approval.

4. Inquiries in regard to this Industry Circular should refer to the number thereof and the symbols O:AT:BP.

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS-6169