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Industry Circular

Number: 56-9
Date: February 23, 1956

Internal Revenue Service
Washington 25, D.C.


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Distillery Flow Diagrams

Proprietors of registered and fruit distilleries and others concerned:

1. You were advised by Industry Circular No. 56-7, dated February 2, 1956, of several changes in the proposed amendments in regulations contained in a notice of proposed rule making published in the Federal Register for October 13, 1955. One of the changes would revise the requirements for plats And plans (26 CFR Parts 220, 221, and 225) to require less detailed information thereon; it is proposed to require for registered and fruit distilleries merely a plat and flow diagrams. This industry circular is being issued to provide additional information concerning the preparation of such flow diagrams.

2. The flow diagram should begin at the beer well and must clearly depict from that point equipment in its relative operating sequence, with connecting pipelines and valves. It should show the flow of the distilling material into the still, all doublers, condensers, try boxes, low and high wine tanks and other equipment, and the deposit of the finished spirits in the cistern zoom. All major equipment must be identified as to number and use; for example, if there are six high wine tanks, the diagram need show only one, appropriately identified as "6 H.W. Tks.". The direction of the flow of spirits through the pipelines must be indicated on the flow diagrams by arrows. Pumps, pressure regulators, weirs, rotometers, feed lines to control instruments, and similar equipment need not be shown.

3. Flow diagrams must reflect the description of production set forth in the statement of process submitted by distillers. Where two or more production processes are employed by a distiller and it is not possible to show each process on one flow diagram in a clear, concise, and readily understandable manner, flow diagrams for each process are required. However, where several products are produced by the same process, such as bourbon and corn whisky, one flow diagram will suffice.

4. Inquiries in regard to this industry circular should refer to the number thereof and should be directed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

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