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Industry Circular

Number: 54-25
Date: December 1, 1954


Internal Revenue Service

Washington 25, D.C.


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Regulation Relating to the Rectification of Spirits and Wines

Proprietors of rectifying plants and others concerned:

1. Drafts of proposed regulations concerning the rectification of spirits and wines 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 rulemaking in the Federal Register within the next few weeks.

2. The new regulations will be known as Part 255 (Rectification of Spirits and Wines), Title 26, Code of Federal Regulations. Draft of the proposed regulation, will be made available, prior to publication, upon request, to trade associations who represent, or whose membership consists primarily of, proprietor of rectifying plants. The supply will not be sufficient to furnish a copy to each rectifier, 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 rulemaking, 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 rectifying plants to become familiar with the new regulations and to be prepared to conform therewith on January 1, 1955.

4. Detailed instructions as to actions necessary on the part of proprietors of rectifying plants 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 and Tobacco Tax Division


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