Rev. Rul. 58-21

Section 216.196 of the Regulations relating to the Denaturation of Rum provides, in part, that denatured rum may be withdrawn into weighing tanks for transfer into tank cars or tank trucks for immediate shipment. Such provision is permissive rather than mandatory. In this respect, the gauging of denatured rum for removal by tank car or tank truck is analogous to the gauging of denatured alcohol which, under Revenue Ruling 54-525, C.B. 1954-2, 461, may be accurately gauged either by weight or by volume. Held, proprietors of distillery denaturing bonded warehouses providing suitable facilities for accurately gauging the denatured rum by volume, satisfactory to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, may effect such gauge by volume for removal of the denatured rum in tank cars or tank trucks and, in such case, weighing tanks for this purpose will not be required.