Rev Ruling 54-340

American Flag on Bottles of Distilled Spirits

Advice is requested whether retail liquor dealers may affix to bottles of distilled spirits sold by them colored stamps bearing the slogan "Fight Communism" and pictures of the Statue of Liberty and of the American flag with its staff transfixing a bleeding serpent.

Section 41(b) of Regulations No. 5 provides in part that no label shall be of such design as to resemble or simulate a Government stamp. Section 41(e) thereof provides in part that labels shall not contain any design or pictorial representation relative to the American flag, or any emblem, seal, insignia or decoration associated with such flag.

In view of these provisions of the regulations, it is held that the picture of the American flag must be deleted from the stamp if it is to be affixed to containers of distilled spirits. Upon deletion thereof, the use of the stamp is

27 U.S.C. 205, (27 CFR 5.42)