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Industry Circular

Number: 55-4
Date: February 15, 1955

Internal Revenue Service
Washington 25, D.C.


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Proprietors of registered and fruit distilleries, internal revenue bonded warehouses, rectifying plants, taxpaid bottling houses, vinegar factories, fruit-flavor concentrate plants and industrial alcohol plants, bonded warehouses, denaturing plants.

1. A tentative draft of the proposed revision of the Internal Revenue Code pertaining to distilled spirits has been completed by the Alcohol Tax Survey Committee. The proposed revision implements the Committee's plan as outlined in Industry Circular No. 54-3 dated September 10, 1954, and as discussed at the general conference with industry representatives on September 30, 1954. The draft of Subchapter A (insofar as it relates to distilled spirits) and Subchapter B, Chapter 51 of Subtitle E of the Code has been reviewed by the staff of the Alcohol and Tobacco Tax Division and is being released simultaneously herewith in order to obtain the benefit of industry views prior to official consideration by the Treasury Department. Additional Subchapters will be released as expeditiously as the staff is able to review the proposals made by the Alcohol Tax Survey Committee.

2. Drafts of the proposed revision of Chapter 51 of the Code will be furnished to trade associations whose memberships consist primarily of proprietors of the various establishments to whom this circular is addressed. The supply will not be sufficient to furnish a copy to each proprietor, but copies will be available for examination by individual industry members at offices of Assistant Regional Commissioners and Supervisors-in-Charge, Alcohol and Tobacco Tax.

3. It will be necessary that the proposed revision of Chapter 51 of the Code be submitted to the Congress at the earliest possible date, if the revision is to receive consideration of the Congress during the current session. Accordingly, it is particularly urgent that any suggestion or recommendation which you may desire to make be brought to the attention of this office, in writing, immediately, if such comment is to be considered in preparing the draft of the final recommendations.

4. Insofar As practicable, it is suggested your comments be submitted through your trade associations in order to prevent unnecessary duplication. In the event that your views will not be presented by a trade association, they should be submitted directly to this office. Any recommendation which has been previously presented by you is a matter of record and should not be resubmitted.

5. Inquiries concerning this industry circular should refer to the number thereof and to the symbols, 0:AT.


Dwight E Avis,
Director, Alcohol and Tobacco Tax Division.


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