Rev. Rul. 55-530

The Regulations covering the Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, for Use of the United States, promulgated under the Internal Revenue Code of 1954, provide that tobacco products shall, before removal, without payment of tax, for use of the United States, be put up by the manufacturer in packages similar to those in which like products are removed for tax purposes. Every packages shall bear a label or notice containing in legible letters the words `Tax-exempt. For use of the U.S. Not to be sold.' The label or notice must be readily distinguishable from a tax stamp, or a label, notice, or stamp required to evidence tax. Every package of tobacco products shall, before removal, identify the manufacturer thereof by having legibly printed on the package, or on the label or notice required by section 295.53 of the regulations, either the name and location of the manufacturer, or his permit number. These regulations supersede Regulations 8 which required a caution notice and factory brand, and also tax-exempt labels or stickers bearing, in legible letters, the words `Free of tax-Use of U.S., Not to be Sold,' on packages of nontaxpaid tobacco products removed for use of the United States. Held, since such notice, brand, and labels or stickers provide essential protection to the revenue, the continued use of present stocks of packages, labels, and stickers conforming to the prior regulations in removing tobacco products for use of the United States is authorized until such existing stocks are exhausted