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Industry Circular

Number: 57-33
Date: October 2,1957

Internal Revenue Service
Washington 25, D.C.


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Manufacturers of nonbeverage products and others concerned:

Purpose. The purpose of this industry memorandum is to provide information regarding the revision of Form 1678, Formula and Process for Nonbeverage Product, and its intended use.

Background. In order that a copy of Form 1678 could be made available to the regional chemists, the regulations in 26 CFR Part 197 were revised, effective July 1, 1955, to provide for the submission of Form 1678 in quadruplicate, in lieu of triplicate. In April 1956 the form was revised accordingly, and was printed on a better grade of paper.

Numerous manufacturers are using the obsolete revision of Form 1678 and, following the instructions thereon, are filing in triplicate. This practice is objectionable in that it continues the use of an inferior grade of paper and delays approval of Form 1678 until a fourth copy is submitted.

Filing of Form 1678. Please destroy any blank Form 1678 in your possession that, in the upper left-hand corner, bears a revision date prior to April 1956, and obtain a new supply from your assistant regional commissioner. Any formula submitted hereafter on Form 1678 should be prepared in quadruplicate.

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


Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division

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