Rev. Rul. 56-643

Advice has been requested with respect to the proper method of serial numbering Form 2135, Tax Return-Manufacturer or Importer of Cigars.

The Regulations relating to Cigars and Cigarettes (Manufacturers, Importers, and Dealers), as amended by Treasury Decision 6185, page 917 of this Bulletin, provide for the optional method of paying the cigar tax by a return system. Form 2135 is the official form prescribed for such purpose, item two of which provides space for insertion of the serial number and contains the instruction `number consecutively beginning with `1'.'

The first return filed during the calendar year 1956 should be numbered `1' and each succeeding return filed during the year should be numbered consecutively. The serial numbers thereafter should again start with `1' on January first of each calendar year or for the first return filed in each calendar year, and should run consecutively through December 31st of each year.