AVAILABILITY OF REVISED PUBLICATION OF TOBACCO
REGULATIONS 26 CFR PART 295
Manufacturers of tobacco products
and cigarette papers and tubes:
Purpose. The purpose of this industry circular is to notify you that a
revised publication of regulations relating to the removal of tobacco products
and cigarette papers and tubes, without payment of tax, for use of the United
States (Part 295 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 295. The revised publication of Part 295 in-
corporates the amendments made by Treasury Decision 6379, effective July 1,
1959, to simplify the requirements and improve the procedures for the removal
of tobacco products and cigarette papers and tubes, without payment of tax, for
use of the United States. Changes of a substantive nature made by this Treasury
Decision were explained in Industry Circular No. 59-36, dated May 29, 1959.
Availability of Revised Publication for Purchase. The revised publication
of Part 295, designated "Internal Revenue Service Publication No. 215 (Rev.
1/60)," is available for purchase from the Superintendent of Documents, at the
price of 5 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 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. - 58705