AVAILABILITY OF PUBLICATION OF TOBACCO
REGULATIONS 26 CFR PART 296
Manufacturers and importers of tobacco
products and cigarette papers and
tubes; proprietors of customs
bonded cigar manufacturing
warehouses, class 6; proprietors
of export warehouses; and others
Purpose. This industry circular is to advise you that regulations codified
in Title 26 (1954) Code of Federal Regulations, Part 296, "Miscellaneous
Regulations Relating to Tobacco Materials, Tobacco Products, and Cigarette
Papers and Tubes," have been printed and are available for purchase.
Publication of Regulations in Part 296. This part incorporates provisions
of a miscellaneous nature, those that are not of continuing application, and
temporary rules and procedures, as set forth below:
- Subpart A contains regulations prescribed by Treasury Decision 6359,
effective May 1, 1958, to implement the provisions of Section 6423 of the
Internal Revenue Code, which imposes certain limitations on the refund
or credit of tobacco taxes.
- Subpart B contains regulations prescribed by Treasury Decision 6325,
effective September 3, 1958, to implement Section 209 of the Excise Tax
Technical Changes Act of 1958, to provide relief for losses of tobacco
products and cigarette papers and tubes caused by disasters occurring
after December 31, 1954, and not later than September 2, 1958.
- Subpart C contains regulations prescribed by Treasury Decision 6392,
effective September 3, 1958, to implement Section 5708 of the Code, to
provide relief for losses caused by disasters occurring after September
- Subpart D contains temporary rules and procedures prescribed by
Treasury Decision 6333, effective November 7, 1958, to implement the
Code, as it relates to the permit and bond provisions applicable to
export warehouse proprietors.
- Subpart E contains temporary rules and procedures prescribed by
Treasury Decision 6382, effective June 24, 1959, to implement the Code,
to provide for the taxpayment of tobacco products by return.
Availability of Publication for Purchase. The publication of Part 296,
designated "Internal Revenue Service Publication No. 439 (5-60)," is available
for purchase from the Superintendent of Documents, at the price of 15 cents
each. 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 publication should be
addressed to the Superintendent of Documents, Government Printing Office,
Washington 25, D. C. Other inquiries relating to 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
IRS - D. C. - 58497