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Industry Circular

Number: 57-3
Date: February 7, 1957

Internal Revenue Service
Washington 25, D.C.


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Importers, persons bringing liquor into the United States from Puerto Rico or the Virgin Islands, and others concerned:

Purpose. The purpose of this industry circular is to provide information relative to amendments of 26 CFR Parts 250 and 251 by Treasury Decision 6224, approved January 29, 1957, and published in the Federal Register for February 1, 1957. The amendments were first published as a notice of proposed rule making in the Federal Register for September 28, 1956. The amended regulations will become effective on April 1, 1957.

Discontinued Requirements. The amendments eliminate the requirements of Parts 250 and 251 for recording and reporting (a) transactions in distilled spirits held in customs custody, (b) transactions in warehouse receipts, and (c) "third party" transactions.

Required Records and Reports. The amendments provide that all dealers who bring liquors into the United States must keep records and render reports of the physical receipt and disposition of such liquors in accordance with the regulations in 26 CFR Part 194 ("Liquor Dealers"). In order to tie in with customs records, the records and reports of the person actually responsible for such release must reflect the transaction, regardless of who takes physical possession of the liquors at the time of their release from customs custody. Proprietors of distilleries, bonded warehouses, rectifying plants, and taxpaid bottling houses who bring liquors into the United States in connection with the operation of such premises are required to keep records and render reports of their activities in accordance with the regulations governing the operation of each such premises.

Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division


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