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