Preliminary Draft of Proposed Regulations
(26 CFR Part 270)
Cigars and Cigarettes Manufacturers, Importers, and Dealers
Manufacturers and importers of
cigars and cigarettes:
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 270,
relating to the manufacture, importation, removal, and sale of
cigars and cigarettes.
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 0:AT:TP.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division