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Industry Circular

Number: 57-16
Date: June 25, 1957

Internal Revenue Service
Washington 25, D.C.


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Proprietors of industrial alcohol denaturing plants, and others concerned.

Purpose. The purpose of this industry circular is to discuss the responsibilities of the denaturer concerning the use of brucine (alkaloid) or brucine sulfate in the production of specially denatured alcohol formula No. 40.

Background. The Alcohol and Tobacco Tax Division has been informed that brucine sulfate is in short supply, and has been requested to permit the use of brucine (alkaloid) in the manufacture of specially denatured alcohol formula No. 40, even though brucine sulfate, rather than brucine (alkaloid), is specified on Form 1485.

Responsibility of the denaturer. Section 212.57 of the regulations governing denaturation of alcohol (26 CFR Part 212) requires the use of brucine in the production of this formula. The regulations give the denaturer a choice of whether to use brucine (alkaloid) or brucine sulfate. Where Form 1485 does not specify which form of brucine shall be used, the denaturer may exercise his choice without notification to the user. Where a user of this formula has specified on Form 1485 a preference for brucine sulfate, it has been deemed that the user's preference would be reflected in the denaturer's choice. Accordingly, where a Form 1485 specifies brucine sulfate, the denaturer either should use that denaturant, or should obtain from the user a waiver of his preference. Where this waiver has been obtained the denaturer can use either form of the brucine.

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

IRS D. C. 29520

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