AMENDMENT OF 26 CFR PART 212
Proprietors of distilled spirits plants
and others concerned:
Purpose. The purpose of this industry circular is to inform you that
Treasury Decision 6634, published in the Federal Register of February 2,
1963, amending 26 CFR Part 212, Formulas for Denatured Alcohol and Rum,
is effective as of that date. The amendments, all liberalizing, are
briefly described below:
Alternate denaturants. The Treasury decision authorizes, in amended
sections 212.11 and 212.12, the use of gasoline and deodorized kerosene
in CDA Formulas Nos. 18 and 19 as alternate denaturants. Also, in
conformity with Revenue Ruling 60-286, I.R.B. 1960-35, 30, the Treasury
decision authorizes, in amended sections 212.57 and 212.110, the use of
Benzyldiethyl (2:6 xylylcarbamoyl methyl) ammonium benzoate (Bitrex
(THS-839)) in SDA Formula No. 40 as an alternate denaturant.
Specifications for benzyldiethyl (2:6 xylylcarbamoyl methyl) ammonium
benzoate (Bitrex (THS-839)) and deodorized kerosene. The Treasury
decision inserts new sections 212.69a and 212.81a which prescribe
specifications for benzyldiethyl (2:6 xylylcarbamoyl methyl) ammonium
benzoate (Bitrex (THS-839)) and deodorized kerosene, respectively.
Section 212.69a is in conformity with Revenue Ruling No. 60-286.
New uses for SDA Formulas Nos. 3-A, 29, 30, and 35-A. The Treasury
decision authorizes, in amended sections 212.19, 212.39, 212.40, 212.45,
and 212.105, the use of SDA Formulas Nos. 3A, 29, 30, and 35-A in the
manufacture of synthetic resins. These amendments are in conformity
with Revenue Ruling 60-374, I.R.B. 1960-50, 18.
Inquiries. Inquiries in regard 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