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Industry Circular

Number: 57-5
Date:February 20, 1957

Internal Revenue Service
Washington 25, D.C.


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Proprietors of industrial alcohol plants, industrial alcohol bonded warehouses, denaturing plants, vinegar factories, concentrate plants, registered distilleries, fruit distilleries, internal revenue bonded warehouses, taxpaid bottling houses, rectifying plants, and bonded wine cellars; and others concerned:

Purpose. This circular is issued to provide information relative to amendment of 26 CFR Parts 182, 195, 198, 220, 221, 225, 230, 235, and 240 by Treasury Decision 6225, approved February 12, 1957, and published in the Federal Register for February 16, 1957. The amendments became effective on the date of publication.

Effect of Amendments. Treasury Decision 6225 liberalizes and makes uniform in each of the several parts, to the extent applicable, the requirements governing the preparation of plat and plan sheets. As amended, the regulations now (1) include standard reproduction or blueprint paper as a material suitable for preparing plat and plan sheets, (2) permit use of the ozalid process in the preparation of plats and plans and (3) provide that other acceptable materials and processes for preparation of plats and plans may be approved by the Director, Alcohol and Tobacco Tax Division.

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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