Rev. Rul. 55-635

Section 235.410 of the Regulations relating to the Rectification of Spirits and Wines requires that the rectifier attach a copy of Form 122, Rectifier's Notice of Dumping and Rectification, to the processing tank or receptacle in which the spirits covered by the form were deposited. Held , in order to avoid damage to, and possible obliteration of the information on the Form 122, rectifiers may mark processing receptacles (barrels) with a tag showing all the pertinent information relative to the contents of the receptacle and reflecting thereon the serial number corresponding to the Form 122 pursuant to which the contents were dumped or rectified. In such case, Form 122 must be maintained on the rectifying premises and must be readily available for reference