AVAILABILITY OF REVISED PUBLICATION OF TOBACCO
REGULATIONS 26 CFR PART 275
Manufacturers and importers of tobacco:
Purpose. The purpose of this industry circular, is to notify you that a
revised publication of regulations relating to manufactured tobacco (Part 275 of
Title 26 (1954) Code of Federal Regulations), bringing such regulations up to date
as of January 1, 1960, is available for purchase.
Revised Publication of Part 275. The revised publication of Part 275 incor-
porates the amendments made, and new material added, by Treasury Decision
6424, effective January 1, 1960. This Treasury Decision implemented the Inter-
nal Revenue Code of 1954, as amended by the Excise Tax Technical Changes Act
of 1958 (Public Law 85-859), and made certain editorial, clarifying, and confor-
ming changes in the regulations. Changes of a substantive nature made by
Treasury Decision 6424 were explained in Industry Circular No. 59-57, dated
November 16, 1959.
Availability of Revised Publication for Purchase. The revised publication
of Part 275, designated "IRS Publication No. 217 (Rev. Jan. 1960)," at the price
of 15 cents each, is available for purchase from the Superintendent of Docu-
ments. The rules of his office require that remittance be made in advance of
shipment of publications, either by coupons (sold in sets of 20 for $1) or by check
or money order payable to the Superintendent of Documents.
Inquiries. Inquiries concerning purchase of the revised publication should
be addressed to the Superintendent of Documents, Government Printing Office,
Washington 25, D. C. Other inquiries relative to this industry 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. - 57623