STATISTICAL DATA ON FORM 332 (REV. APR. 1962)
Proprietors of distilled spirits plants
and others concerned:
Purpose. This circular is issued to inform you of the provisions of a Revenue
Procedure which will be published in the Internal Revenue Bulletin in the near
future. The procedure concerns the reporting of additional data on Form 332
(Rev. Apr. 1962), Statement of Kinds, Seasons, and Years of Production of
Spirits in Bonded Warehouses.
Background. Form 332 provides for the reporting of all spirits of 190° or
more proof without classification as to kind of material from which produced.
In order that the tax gallons on hand in each classification of these spirits
may be determined for statistical purposes, you will be required to furnish
data in the manner set forth below.
Procedure. Pending further revision of Form 332 (Rev. Apr. 1962), you will
enter, on the reverse side of that form, information concerning your stocks
of spirits of 190° or more of proof, produced from grain, cane, or fruit, in
accordance with the following formats
Spirits of 190° or more of proof
Alcohol and neutral spirits Grain tax gallons
Alcohol and neutral spirits Cane tax gallons
Alcohol and neutral spirits Fruit tax gallons
The first report on which such entries must be made will be that for the sixmonth period ending June 30, 1962. A report will be made for each six-month
Statistics to be made available. Based on the reports you submit, the
Alcohol and Tobacco Tax Division will publish, as a part of its statistical
releases, a breakdown of the quantities of spirits of 190° or more of proof
on hand at the end of each six-month period, according to the materials used
in production; i.e., "grain," "cane," "fruit," and "all other materials."
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