Inventories of Tobacco Materials
Tobacco Products, and Tax Stamps
Held by Manufacturers of Tobacco
Products on January 1, 1957
Manufacturers of tobacco, cigars, and cigarettes:
1. The purpose of this industry circular is to advise you
that, under authority of Section 5721 of the Internal Revenue
Code of 1954 and Sections 270.141(c) and 275.131(c) of the new
regulations, 26 CFR (1954) Parts 270 and 275, you shall furnish,
for each of your tobacco products factories, an inventory,
Form 2130 or 2131, as the case may be, of tobacco materials,
tobacco products, and tax stamps held at the beginning of business
on January 1, 1957. Tobacco materials shall be reported under
only two classifications, consistent with the instructions contained
in Industry Circular No. 56-40. You should make a check mark in
the special inventory block at the bottom of the inventory form.
2. The inventory on Form 2130 or 2131 shall be forwarded to
the Assistant Regional Commissioner, Alcohol and Tobacco Tax, with
the monthly report, Form 2134 or 2136, for December 1956 for the
factory concerned. A copy of such inventory shall be retained by
you with your factory records.
3. inquiries in regard to this industry circular should
refer to the number thereof and should be directed to the appropriate
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
![sig](https://webarchive.library.unt.edu/web/20130302024927im_/http://www.ttb.gov/images/harold_serr.jpg)
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division
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