AMENDMENT OF 26 CFR PART 212
Users of specially denatured alcohol;
and others concerned:
Purpose. The purpose of this industry circular is to inform you of
amendments to the regulations in 26 CFR Part 212, governing the use of
certain specially denatured alcohol formulas. The amendments are contained
in Treasury Decision 6274 which was published in the Federal Register on
November 28, 1957, and are effective February 1, 1958.
Nature of Amendments. The amendments will permit the use of rubber
hydrocarbon solvent as a substitute for gasoline in the production of proprietary
solvents formulations and will require bay rum, alcoholado, or alcoholado type
toilet waters made with specially denatured alcohol to contain 32 grains of
tartar emetic or 0.5 avoirdupois ounce of sucrose octa-acetate in each gallon
of finished product.
Instructions to permittees. Permittees now holding approved formulas for
the manufacture of alcoholado or bay rum that do not contain provisions for the
addition of the required tartar emetic or sucrose octa-acetate must submit new
formulas on Form 1479-A for approval before any alcoholado or bay rum is
manufactured on or after February 1, 1958. Such new formulas should be submitted as soon as possible so that they might be approved before the Treasury
decision becomes effective.
Any permittee now holding an approved Form 1479-A for the manufacture
of proprietary solvents, who wishes to use rubber hydrocarbon solvent instead
of gasoline on or after February 1, 1958, should submit an additional Form
1479-A for approval showing the use of rubber hydrocarbon solvent or file a
new Form 1479-A for approval showing the use of rubber hydrocarbon solvent
Inquiries. Inquiries regarding this industry circular should refer to the
number shown in the heading and be addressed to the office of your assistant
regional commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division