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Industry Circular

Number: 54-32
Date: December 23, 1954


Internal Revenue Service

Washington 25, D.C.


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Dealers in Tobacco Materials Procedure for the Interim from January 1, 1955 Until the Effective Date of Regulations to be Prescribed Under the Internal Revenue Code of 1954

Dealers in leaf tobacco and quasi manufacturers of tobacco:

1. The purpose of this industry Circular is to notify you that new regulations to implement Chapter 52 of the Internal Revenue Code of 1954, as it relates to your present operations in the handling of tobacco materials, will not become effective on January 1, 19550

2. Until the new regulations become effective, pursuant to Section 7807(a) of the 1954 Code the applicable provisions of existing Regulations 8, which are not inconsistent with the 1954 Code, will continue in effect. You will continue to keep and execute the present records and present forms as required by such provisions of existing regulations and procedures.

3. Although the permit provisions of Chapter 52 of the new Code with respect to dealers in tobacco materials will become effective January 1, 1955, applications for permit to authorize the continuance of operations by persons now qualified as dealers in leaf tobacco and quasi manufacturers of tobacco will not be required to be filed pending the effective date of the new regulations implementing the Code.

4. Inquiries with respect to this industry circular and any inquiries regarding your operations on and after January 1, 1955, pending the effective date of the new regulations, should be directed to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division


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