Rev. Rul. 55-492

Section 230.200 of the Regulations relating to the Bottling of Taxpaid Spirits read in part, `When the contents of a bottling tank are not completely bottled at the close of the day the bottler shall enter in his certificate on the copy of Form 230 attached to the bottling tank the total quantity bottled that day from such tank, giving all the information required by the form.' Held, since section 230.200 of the regulations does not specifically require the bottler to make the entries on Form 230, Description and Gauge of Spirits or Wines for Bottling without Rectification, at the close of the day on which the tank is not completely emptied, the required entries in such cases may be made immediately on the morning of the following day when it is not practicable to make them at the close of the day