Amendment of Parts 221 and 225 Relating to Brandy
in Tank Cars and Tank Trucks
Proprietors of fruit distilleries,
internal revenue bonded warehouses,
and others concerned:
1. The purpose of this circular is to provide information
relative to Treasury Decision 6171 which was approved April 19,
1956, effective April 25, 1956.
2. This Treasury decision amends the regulations in
26 CFR Parts 221 and 225 by removing any restriction against
the transportation of brandy by pipeline, tank car, or tank
truck from producing distilleries to internal revenue bonded
warehouses for deposit in tanks and the subsequent drawing
of such brandy into barrels or other packages. The amendments
will permit transportation at distillation proof and the
reduction in proof prior to drawing into packages at the
warehouse, and provide for the addition of caramel coloring
to brandy in storage tanks in bonded warehouses in the same
manner as such coloring is added to brandy at fruit
distilleries.
3. Inquiries relative to this industry circular
should refer to the number thereof and be addressed to
the office of your assistant regional commissioner, alcohol
and tobacco tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS-18320
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