Preliminary Draft of Proposed Regulations
(26 CFR Part 280)
Dealers in Tobacco Materials
Dealers in leaf tobacco and quasi
manufacturers of tobacco:
1. The purpose of this industry circular is to place before
you a copy of the preliminary draft of proposed regulations to
implement certain provisions of the Internal Revenue Code of 1954.
2. Attached hereto, for your consideration, is a preliminary
draft of proposed Title 26, Code of Federal Regulations, Part 280,
relating to the sale, shipment, or delivery of leaf tobacco and
other tobacco materials. These proposed regulations will be of
prime interest to persons now operating as dealers in leaf tobacco
and as quasi manufacturers of tobacco.
3. We invite your criticism and comment with regard to the
provisions in such proposed regulations.
4. Correspondence in regard to this industry circular should
refer to the number thereof and to the symbols O:AT:TP.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division