TENTATIVE PROPOSALS RELATING TO REVISION OF THE
INTERNAL REVENUE CODE PERTAINING TO DISTILLED SPIRITS
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
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
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.