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Industry Circular

Number: 57-10
Date: March 26, 1957

Internal Revenue Service
Washington 25, D.C.


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Proprietors of industrial alcohol denaturing plants, users of specially denatured alcohol; and others concerned:

Purpose. The purpose of this industry circular is to advise you that formulas for denatured alcohol have been published in the Federal Register of March 5, 1957 (22 F.R. 1329) as separate regulations designated as 26 CFR Part 212, Formulas for Denatured Alcohol. These regulations will be effective May 1, 1957, and on that date will supersede the appendixes to 26 CFR Part 182, Industrial Alcohol Regulations, covering completely and specially denatured alcohol formulas; accordingly, references in 26 CFR Part 182 to the "Appendix to this part", or similar references, should, on and after May 1, 1957, be construed as references to 26 CFR Part 212.

Principal Changes. The principal changes incorporated in 26 CFR Part 212 are as follows:

(a) SDA formulas 2-A, 23-E, 23-G, 24, 28, 37-A, 38, 38-A, 38-E, and 47 have been discontinued. Provisions have been made in § 212.3 for the disposition of quantities of such formulas on hand at denaturers', dealers', and manufacturers' premises.

(b) Cedar leaf oil has been omitted from SDA formula 27-B.

(c) Two new formulas, SDA2-C and 38-F, have been prescribed in §§ 212.18 and 212.51.

(d) The list of optional denaturants of formula 38-B has been extended to permit greater use.

(e) The method of presentation of specifications for denaturants has been changed to permit more ready references and to reflect current standards for such materials. Specifications for denaturants formerly listed as "pure" have been provided, specifications for wood alcohol have been simplified, and specifications for denaturants used in denaturing ethyl acetate have been omitted.

(f) A table of code numbers and uses of specially denatured alcohol, cross-referenced to formulas authorized for such uses, has been provided.

(g) Standard formulations for proprietary solvents manufactured with SDA formula No. 1 are listed in § 212.16(c), and standard formulations for special industrial solvents manufactured with SDA. No. 1 are listed in § 212.16(d). The provisions of § 212.16(e) contain restrictions concerning the shipment and use of special industrial solvents. See 26 CFR Part 182 for conditions governing use of proprietary solvents.)

Inquiries. Inquiries relative to this industry circular should refer to the number thereof 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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