Rev. Rul. 56-74

Section I of Form 2134, Monthly Report-Manufacturer of Tobacco, and Section I of Form 2136, Monthly Report-Manufacturer of Cigars and Cigarettes, provide for the reporting of tobacco materials received, shipped, lost, and destroyed by kinds of materials as defined in the Regulations relating to Cigars and Cigarettes (manufacturers, importers, and dealers) and in the Regulations relating to Manufactured Tobacco (manufacturers, importers, and dealers). In lieu of the reporting of transactions in tobacco materials in the manner indicated on the forms, such materials will be reported by manufacturers under the classifications of unstemmed and stemmed leaf tobacco only, in the manner indicated herein. Black Fat tobacco received, shipped, lost, and destroyed shall be included in the column relating to unstemmed leaf tobacco. Perique tobacco, tobacco in process, scraps, cuttings, clippings, and siftings received, shipped, lost, and destroyed shall be included in the column relating to stemmed leaf tobacco. Tobacco materials acquired by the reduction of tobacco products shall be similarly included. Stems received into the factory or outside place of storage (not those accumulated from stemming operations in the factory) shall also be included in the column relating to stemmed leaf tobacco. Only those stems so received, which are thereafter lost or destroyed, shall be so reported and similarly included. All stems shipped to manufacturers of tobacco products, dealers in tobacco materials, or for purposes other than fertilizer, insecticide, or nicotine, shall be reported and included in the column relating to stemmed leaf tobacco. Waste tobacco materials shipped, lost, or destroyed shall not be included in such reports.

For requirements with respect to entires by manufacturers in their factory revenue record covering materials received, shipped, lost, and destroyed, see Rev. Rul. 56-76, page 548.