AVAILABILITY OF REVISED 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 a revised
publication of regulations in Title 26, Code of Federal Regulations,
Part 296, "Miscellaneous Regulations Relating to Tobacco Materials,
Tobacco Products, and Cigarette Papers and Tubes," bringing such
regulations up to date as of October 1, 1961, is available for purchase.
Revised Publication of Part 296. The revised publication of
Part 296 incorporates the amendments made and the material added as
Subpart G by Treasury Decision 6573, effective October 1, 1961. This
Treasury decision made conforming amendments in Subparts A, B, and C
of 26 CFR Part 296, and revised and incorporated in Subpart G the
provisions relating to dealers in tobacco products which were formerly
contained in 26 CFR Parts 270 and 275.
Availability of Revised Publication for Purchase. The revised
publication of Part 296, designated "IRS Publication No. 439 (Rev.
Oct. 1961)," is available for purchase from the Superintendent of
Documents at the price of 20 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