Form 15, Monthly Return of Fruit Distiller
And Form 1598, Proprietor's Report of
Operations at Registered Distillery
Proprietors of registered distilleries,
fruit distilleries and others concerned:
1. Treasury Decision 6159 published in the Federal Register for
January 10, 1956, removed from 26 CFR Parts 220 and 221 the requirements for determining and reporting calculated yield. You were advised
of this change by Industry Circular No. 55-38, dated November 15, 1955,
paragraph 3(a) of which stated, in part, "Accordingly, the instructions
and provisions of Form 15 (Revised October 1955) and Form 1598 (Revised
November 1955), as they relate to calculated yield, will not apply after
the amendments become effective." These revisions of Forms 15 and 1598
were prepared for use under Treasury Decision 6159 and accordingly will
not be used before March, 1956.
2. It is planned to revise these forms to conform to the changes
made in regulations after the forms were printed; however, until they are
revised it is desired to set out in more detail than was given in Industry
Circular No. 55-38 the effect on Forms 15 and 1598 of the deletion of
calculated yield requirements.
3.Form 15. In part 1, it will not be necessary to make entries
in columns 14, 15, and 16. The percent of alcohol by volume of distilling
materials received in bond will continue to be reported in part 2,
section 2, column 9. In part 3, section 3, it will not be necessary to
complete lines 3, 6, 12, 13, 14, and 18.
4.Form 1598. In part 1, it will not be necessary to complete
columns (o), (q) and (r). In part 3, section 4, it will not be
necessary to complete lines 3, 6, 12, 13, 14, and 18.
5. It is also desired to clarify the meaning of the headings
of lines 4, "Received from other accounts," and 7, "Transferred to
other accounts," in section 3, part 3, of Form 15, and section 4,
part 3, of Form 1598. These lines will be used to report the transfer
of any unfinished spirits intended for the production of one class
and type of spirits to use in the production of another class and
type of spirits. Thus, for example, if unfinished spirits distilled
from a bourbon mash are transferred for use in the production of
neutral spirits, the quantity so transferred would be entered in
line 7, column (e), and line 4, column (b) of section part 3 of
6. In accordance with Treasury Decision 6159, these changes
in reporting procedures will become effective March 1, 1956.
7. Inquiries with respect to this circular should be
addressed to your assistant regional commissioner and refer to
the number of this circular.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division