REVISED FORM 332
Proprietors of distilled spirits plants,
and others concerned:
Purpose. This circular is to inform you that Form 332, Statement
by Kinds, Seasons, and Years of Production of Spirits in Bonded
Warehouses, has been revised as of April 1962.
Principal changes in the form.
(a) An additional block in column (d) has been specifically
provided for reporting gin of 190 degrees or more of proof. The
separate reporting of such gin is required under Revenue Procedure
61-25 (I.R.B. 1961-39, 18).
(b) Blocks for reporting other spirits of 190 degrees
or more of proof have been rearranged.
(c) Additional blocks in columns (d) and (f) have been
provided for the grand totals of gin and spirits.
(d) Instructions have been revised to include specific
details for the reporting of high proof spirits.
Distribution and use of form. Your Assistant Regional Commissioner
will furnish you with an initial supply of the revised forms. Please
use the April 1962 revision in preparing your report for June 30,
1962, and destroy all of the unused Forms 332 bearing earlier
Inquiries. Inquiries concerning this circular should refer to its
number and be addressed to your Assistant Regional Commissioner
(Alcohol and Tobacco Tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division