Internal Revenue Service
Revenue Ruling sm

Rev. Rul. 56-409

1956-2 C.B. 796

Caution: Obsoleted by Rev. Rul. 94-35

Caution:Amplified by Rev. Rul. 67-209

Full Text

Rev. Rul. 56-409

Manufacturers excise taxes are imposed by various sections of chapter 32 of the
Internal Revenue Code of 1954 upon the sale or use of certain articles by the manufacturer,
producer, or importer. Held , the person who withdraws taxable articles from a customs
bonded warehouse for sale or use in the United States is the `importer' for purposes of
the manufacturers excise taxes.