Rev. Ruling 55-511
Pewter Approved for Manufacture of Liquor Bottles
Section 175.17 of the Regulations relating to Traffic in Containers of Distilled Spirits defines a liquor bottle as a container (a vessel of a capacity of not less than 1/2 pint and not more than 5 wine gallons, designed or intended for use for the sale of distilled spirits for other than industrial use) made of glass, or earthenware, or other suitable material approved by the Director, Alcohol and Tobacco Tax Division. Pursuant thereto, pewter has been approved as a suitable material for the manufacture of liquor bottles.
26 U.S.C. 5214; 26 CFR 175.17 (27 CFR 201.11)
Note: This Rev. Rul. 55-511 modified by Rev. Rul. 61-33.