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Industry Circular

Number: 64-20
Date: November 10, 1964

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


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Proprietors of Distilled Spirits Plants, Importers, Manufacturers of Liquor Bottles, and others concerned:

This circular is being issued to inform you of the provisions of a Revenue Ruling which will be published in the Internal Revenue Bulletin in the near future, and which interprets certain provisions of Treasury Decision 6762 amending 26 CFR Part 175, Traffic in Containers of Distilled Spirits, effective December 1, 1964.

Inquiries have been received as to whether the regulations prohibit placing the words "Federal Law Forbids Sale or Reuse of This Bottle" on liquor bottles, or placing indicia on liquor bottles of less than one-half pint capacity.

The ruling will state that the amendments of Part 175 in this respect are intended only to delete mandatory requirements, and do not prohibit the placement of the reuse clause on liquor bottles, or the use of indicia on liquor bottles of less than one-half pint capacity.

Inquiries regarding this circular should refer to its number and be addressed to the office of your Assistant Regional Commissioner, Alcohol and Tobacco Tax.

Harold Serr

Harold A. Serr
Director, Alcohol and Tobacco Tax Division

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