Rev. Rul. 57-97

Section 270.193 of the Regulations relating to Cigars and Cigarettes (Manufacturers, Importers, and Dealers) provides that, except in the case of cigars taxpaid by return, the importer shall, before removal subject to tax, securely affix to each package of cigars or cigarettes one or more stamps of such proper class and denominations as will fully taxpay the contents of the package. Similar provisions with respect to manufactured tobacco is made in section 275.182 of the Regulations relating to Manufactured tobacco (Manufacturers, Importers, and Dealers). Held , since the Internal Revenue Code of 1954, and the pertinent regulations, do not prescribe or restrict the quantities of imported tobacco products which may be put up in packages for domestic sale or consumption, such products may be put up in packages of any size so long as sufficient tax stamps are affixed to the packages to fully taxpay the contents and the denominations of such stamps accurately indicate the quantity of tobacco products contained in each package. For a similar ruling with respect to domestic tobacco products, see Revenue Ruling 56-113, C.B. 1956-1, 546.