Regulations Relating to the Production of
Proprietors of registered distilleries
and others concerned:
1. Drafts of proposed regulations concerning the production of
distilled spirits have been prepared to implement the provisions of
the Internal Revenue Code of 1954. If these proposals are approved
by the Treasury Department, they will be published as a notice of
proposed rule making in the Federal Register within the next few weeks.
2. The new regulations will be known as Part 220 (Production of
Distilled Spirits), Title 26, Code of Federal Regulations. Drafts of
the proposed regulations will be made available, prior to publication,
upon request, to trade associations who represent, or whose membership consists primarily of, proprietors of registered distilleries.
The supply will not be sufficient to furnish a copy to each distiller,
but copies will be available for examination in offices of Assistant
Regional Commissioners and Supervisors in Charge, Alcohol and Tobacco
Tax. It must be understood that these preliminary drafts are subject
to change upon review, and that the notice of proposed rule making,
which will appear in the Federal Register, may differ in some respects
from this draft.
3. This procedure will enable interested persons to study the
new regulations in advance of their publication as a notice of proposed
rule making. This is particularly desirable since the notice will be
published with a 15-day period for the filing of comments instead of
the usual 30-day period; the shorter period was adopted to insure that
the final regulations can be published as soon as possible to permit
proprietors of registered distilleries to become familiar with the
new regulations and to be prepared to conform therewith on January 1,
4. Detailed instructions as to actions necessary on the part of
proprietors of registered distilleries to conform to the provisions of
the new law and regulations will be provided (where deemed necessary)
at a later date, either from the National Office or from the office of
your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
5. Inquiries in regard to this industry circular should refer
to the number thereof and be addressed to the office of your
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol of and Tobacco Tax Division