An Outline of Proposed Recommendations
for Revision of Internal Revenue Laws
Relating to Distilled Spirits Plants
Proprietors of registered and fruit distilleries,
internal revenue bonded warehouses, rectifying
plants, taxpaid bottling houses and industrial
alcohol plants, bonded warehouses and denaturing
1. The Alcohol Tax Survey Committee has developed a plan for the
modernization of the statutes concerning distilled spirits plants
which is described in the attached statement. The tentative
recommendations contained in the statement were prepared to facilitate
the drafting of the Committee's specific recommendations for amendment
of the statutes.
2. In order that there may be an opportunity for discussion of
the plan with industry members, I have scheduled a meeting to be held
on September 30, 1954, at 10:30 a.m., in Room 5615, Internal Revenue
Building, 10th and Pennsylvania Avenue, N. W. In order that adequate
facilities for the meeting may be provided, it is requested that you
advise this office in the event you plan to attend.
3. All interested trade associations are being furnished copies
of the plan and their representatives have been invited to attend the
meeting and present their views. If your views concerning the plan
will not be presented by a trade association, you may submit them in
writing at the meeting, or at any time within a reasonable period.
Any suggestion or recommendation for the revision of internal revenue
laws relative to distilled spirits, which has been previously presented
by you, is a matter of record and should not be resubmitted.
4. You are assured that your views will be given careful study by
the Committee in connection with its final recommendations for specific
Inquiries concerning this industry circular should refer to the
number thereof and to the symbols, O:AT.
Dwight E. Avis,
Director, Alcohol and Tobacco Tax Division.