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Industry Circular

Number: 57-7
Date: March 14, 1957

Internal Revenue Service
Washington 25, D.C.


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FORM 103

Brewers and others concerned:

Purpose. The purposes of this circular are to inform you of the revision of Form 103 to permit the showing of the serial numbers of Forms 2034 filed to cover taxable removals during the period covered, and to provide interim instructions to be followed by brewers in preparing reports on the January 1957 revision of Form 103.

Background. The 1955 edition of the beer regulations required that brewers prepare Forms 2034 in quadruplicate so that a copy of each day's return could, for audit purposes, be accumulated and forwarded to the assistant regional commissioner at the end of the month with Form 103. The 1957 edition of the regulations relieves brewers of this requirement; however, it is desirable that there be restored a definite tie-in between the taxable quantities reported on Form and the Forms 2034 relating thereto. It has been determined that the serial numbers of Forms 2034 will satisfactorily serve this purpose. Accordingly, the Form 103 has been revised to provide for the showing of the serial numbers in section I, above line 1 of column (a).

Method of Reporting Serial Numbers on January 1957 Revision of Forms 103. Until the new revised Form 103 is available, it will be necessary for brewers to make a special entry on the current revision of the form, as indicated below. This method of reporting should commence with the report for March 1957. Your cooperation in this matter will be appreciated.


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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