STORAGE AND DISTRIBUTION OF
ANOTHER BREWER'S BEER
Brewers and others concerned:
This circular is issued to inform you that the Internal Revenue
Service has deferred for the time being further consideration
of the proposal to amend the Beer Regulations (26 CFR Part 245)
to authorize the storage on brewery premises of the taxpaid
products of another brewer.
A notice of proposed rule making was published in the Federal
Register for June 26, 1963 (28 F.R. 6544) to provide, among
other things, that a brewer may conduct a business in his
brewery of distributing another brewer's beer on which the
tax has been paid or determined. The Service has decided to
defer action on the proposed amendments, pending the outcome
of antitrust litigation involving two brewers, one of whom
was acting as distributor of the other's products.
Inquiries regarding this circular should refer to its number
and should be addressed to the Director, Alcohol and Tobacco
Tax Division (CP:AT:P), Washington, D. C. 20224.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division