WITHDRAWAL PERMITS - SPECIALLY DENATURED SPIRITS
To proprietors of distilled spirits plants, dealers in
specially denatured spirits, and others concerned:
This industry circular is to remind you that many permits authorizing
the withdrawal of specially denatured spirits will expire October 31, 1960.
In the transitional period following the effective date of the pro-
visions of Public Law 85-859 relating to industrial withdrawal permits,
provision was made for withdrawal permits for specially denatured spirits
in interim regulations (26 CFR Part 170) which have now been replaced by
regulations in 26 CFR Part 211. Many dealers and users are now procuring
specially denatured spirits under withdrawal permits which were issued
pursuant to 26 CFR Part 170 and which will terminate on October 31, 1960.
You are reminded that withdrawal permits on Forms 1477 and 1485 which
bear an effective date of June 30, 1960, or earlier, will not be valid
after October 31, 1960, and you should make no shipments under such permits.
Inquiries concerning this industry circular should refer to its number
and should be addressed to your assistant regional commissioner (alcohol
and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division