Rev. Rul. 56-97

Section 225.534 of th Regulations relating to the Warehousing of Distilled Spirits makes provision for the taking of samples, by the proprietor of an internal revenue bonded warehouse, from tank cars or tank trucks of distilled spirits received in bond. No specific provision is made for the taking of samples from tank cars and tank trucks of distilled spirits removed for shipment in bond. Held, the taking of samples from tank cars and tank trucks of distilled spirits removed for shipment in bond is analogous to the taking of samples from tank cars and tank trucks received in bond, and is permitted within the limitations as to number, size, and use, specified in section 225.534 of the regulations.