AUTHORIZATION TO USE BORIC ACID, U.S.P.,
IN SDA FORMULA NO. 40 IS REVOKED
Proprietors of distilled spirits plants
and others concerned:
This circular is issued to inform you that Revenue Ruling 63-249,
which will be published in Internal Revenue Bulletin No. 1963-47, of
November 25, 1963, will revoke Revenue Ruling 58-561 (C.B. 1958-2, 998),
which authorized the use of boric acid, U.S.P., as a substitute for
one-half of the brucine (alkaloid) or brucine sulphate in specially
denatured alcohol Formula No. 40.
Industry Circular 58-22, referring to the then-existing critical
shortage of brucine which developed as a result in the curtailment of
strychnine production, announced that boric acid, U.S.P., would be
authorized as a substitute for one-half of the brucine required.
This was accomplished by Revenue Ruling 58-561. Since brucine is no
longer scarce and since boric acid is no longer being used as a
substitute denaturant in Formula No. 40, Revenue Ruling 58-561 is
Inquiries regarding this circular should refer to its number and
should be addressed to the office of your Assistant Regional Commissioner,
Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division