Rev. Rul. 54-437
Rev. Rul. 54-437; 1954-2 C.B. 465
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Citations: Rev. Rul. 54-437; 1954-2 C.B. 465
Obsoleted by Rev. Rul. 72-178 Superseded by Rev. Rul. 69-318
Unusable indicia bottles may be disposed of by a bottler of distilled spirits to a glass manufacturer as cullet pursuant to Form 98, `Application for Permit under Regulations 13,' filed by the bottler to cover destruction. Such destruction must be witnessed by an employee of the bottler and a statement, in duplicate, covering the destruction should be submitted with the Forms 98 to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
