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Trade Practices

Trade Practices Rulings

This page contains IRS Revenue Rulings and ATF/TTB Rulings related to trade practices for alcohol beverage manufacturers and importers, as well as wholesalers and retailers in certain instances. These rulings are available for your information; however, they are historical rulings that may have been modified, superseded, or made obsolete by changes in laws and regulations and may not be a complete listing of all current and valid rulings.

  • 85-5 Trade Practices Occurring Within Puerto Rico
  • 75-23 Records of "Salesman's Samples" of Distilled Spirits
  • 74-12 Unlawful Inducements
  • 58-562 Officer or Director of More Than One Company
  • 54-259 Sherman Anti-Trust Act
  • 54-161 Price Reductions, Rebates, Refunds, and Discounts
  • 54-151 Providing Glassware to Retailers