FORM 2611 - STATEMENT OF LOSSES AT
Proprietors of distilled spirits plants,
and others concerned:
Purpose. The purpose of this industry circular is to inform you
that Form 2611 has been revised as of December, 1959, and that prior
issues of the form will no longer be acceptable in support of claims
for allowance of losses at bottling premises.
Extent of Revision. The form has been revised (a) in section I,
Alcoholic Ingredients Account, to provide that spirits ineligible for
loss allowance (including taxpaid spirits bottled before July 1, 1959)
will be taken into such account when dumped rather than when received on
the premises, and (b) in section III, Closed System Account, to provide
for an independent computation of eligible losses in such system.
Preparing the First Statement on the December, 1959 Revision of
(a) In order to present all data for the fiscal year
(to date) in conformity with the procedures indicated by the newly
revised form, it will be necessary for proprietors, when preparing
their first statement on such form, to clear the entry for line 20,
column (e), of any ineligible spirits which may be incorporated therein.
This will be done in the following manner:
- Complete section I through line 16 in accordance with the
line headings and the instructions on the form;
- Complete section II;
- Add together the quantity entered at line 4 of each
Form 2611 previously submitted and the quantity entered
at line 4 of the Form 2611 being prepared;
- Subtract from this sum the quantity entered at line 24,
column (e), of the Form 2611 being prepared;
- Enter this answer at line 17 of the Form 2611 being pre-
pared (label the entry "Adjustment per Industry Circular
No. 60-1 " and show on the reverse of the form, or on an
attachment, the computations leading to the answer); com-
plete section I and the remainder of the form.
(b) Proprietors who have filed tentative claims for allowance
of losses in the production of gin and vodka in a closed system will,
when preparing their first statement on the newly revised form, find
it necessary (1) to recompute the entries for lines 27 and 28 in
column (e) of section III so as to differentiate between eligible and
ineligible spirits entered into the system, and (2) to compute losses
(including cumulative losses since last July 1) in accordance with the
revised procedure indicated.
Supply of Revised Forms. An initial supply of revised Form 2611
will be sent, without requisition, to all proprietors of bottling
premises. Additional supplies may be obtained from your assistant
regional commissioner (alcohol and tobacco tax) on request.
Inquiries. Inquiries regarding this industry circular should
refer to its number and be addressed to your assistant regional
commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS - D. C. - 54656