Rev. Rul. 55-509
Rev. Rul. 55-509; 1955-2 C.B. 695
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Citations: Rev. Rul. 55-509; 1955-2 C.B. 695
Modified by Rev. Rul. 60-45
As stated in Revenue Ruling 54-543, C.B. 1954-2, 444, a distiller may show his real name and a trade name in equal prominence on labels of distilled spirits where the spirits were produced and warehoused by him under such trade name. Held, that where spirits are produced and warehoused under a trade name, i.e., the barrels are marked only with the trade name and are to be bottled in bond under labels stating the actual bona fide name of the distiller and the trade name, as provided in Revenue Ruling 54-453, supra, both such names should be shown on the bottled in bond strip stamp consistent with the labeling of the spirits.
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