bg3 bg7 bg6
Industry Circular

Number: 54-5
Date: October 5, 1954


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.


Preliminary Draft of Proposed Regulations (26 CFR Part 295) Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, for Use of the United States

Manufacturers of tobacco products and cigarette papers and tubes concerned:

1. The purpose of this industry circular is to place before you advance copy of a proposed regulation to implement certain provisions of the Internal Revenue Code of 1954.

2. Attached hereto, for your consideration, is a preliminary draft of proposed Part 295, Title 26, Code of Federal Regulations, relating to the removal of tobacco products and cigarette papers and tubes, without payment of tax, for use of the United States. 3. We invite your criticism and comment with regard to the provisions in such preliminary draft of the regulations.

4. Correspondence in regard to this industry circular should refer to the number thereof and to the symbols 0:AT:TP.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

bg2 bg1 bg5