Rev. Rul. 58-598

The Director, Alcohol and Tobacco Tax Division, has been asked to authorize the use of certain substitute denaturants and additional uses for certain formulas of specially denatured alcohol.

Section 5331 of the Internal Revenue Code of 1954 provides in part that the character and quantity of the denaturing materials used shall be prescribed by the Secretary of the Treasury or his delegate.

Section 212.15 of the Regulations relating to Formulas for Denatured Alcohol provides in part that the Director, Alcohol and Tobacco Tax Division, may authorize, in his discretion, the use of any formula of specially denatured alcohol for uses not specifically authorized.

Section 212.65 of the Regulations relating to Formulas for Denatured Alcohol provides as follows:

Denaturants prescribed in this part shall comply with the specifications set forth in this subpart: Provided, That, in order to meet requirements of national defense or for other valid reason, the Director, Alcohol and Tobacco Tax Division, may authorize variations from such specifications or authorize the use of substitute denaturants where such variation or substitution will not jeopardize the revenue.

In accordance with the above regulations the Director, Alcohol and Tobacco Tax Division, has authorized the use of certain substitute denaturants in specially denatured alcohol Formula No. 36, prescribed specifications for such denaturants, permitted variations on certain other denaturants in specially denatured alcohol Formula No. 40, and has authorized new uses for specially denatured alcohol Formula No. 36, as follows:

Formula No. 36

17.5 pounds of caustic soda, liquid grade, containing 50 percent sodium hydroxide by weight or 12.0 pounds of caustic soda, liquid grade, containing 73 percent sodium hydroxide by weight may be substituted for the prescribed 3 gallons of strong ammonia solution, U.S.P., now required to be added to each 100 gallons of ethyl alcohol. Basic data concerning caustic soda are as follows:

BASIC DATA

Caustic Soda, Liquid

The liquid caustic soda may consist of either 50 percent or 73 percent by weight sodium hydroxide in aqueous solution. The amount of caustic soda used shall be such that each 100 gollons of ethyl alcohol will contain not less than 8.76 lbs. of sodium hydroxide, anhydrous basis.

Color . A 2 percent solution of the sodium hydroxide in water shall be water-white.

Purity . The sodium hydroxide content of the caustic soda solution shall be determined by the following procedure:

Accurately weigh two grams of liquid caustic soda into a 100 ml. volumetric flask, dissolve, and diluate to the mark with distilled water at room temperature. Transfer a 25ml. aliquot of the solution to a titration flask, add 10ml. of 1 percent barium chloride solution, 0.2ml. of 1 percent phenolphthalein indicator, and 50ml. of distilled water. Titrate with 0.25 normal hydrochloric acid to the disappearance of the pink color. Not less than 25ml. of hydrochloric acid shall be required to neutralize the sample of diluted 50 percent caustic soda, and not less than 36.5ml. of hydrochloric acid shall be required to neutralize the sample of diluted 73 percent caustic soda.

1ml. of 0.25 N hydrochloric acid = 0.01g. of sodium hydroxide (anhydrous).

Additional Authorized Uses:

(1) As a solvent:

141. Shampoos.

142. Soap and bath preparations.

450. Cleaning solutions (including household detergents).

(2) As a raw material:

579. Other chemicals.

Formula No. 40

In addition to the previously approved quantities of denaturants, the following quantities may be used:

To every 100 gallons of ethyl alcohol, add 1 1/2 avoirdupois ounces of brucine (alkaloid), brucine sulfate, N.F. IX, or quassin and 1/8 gallon of tert-butyl alcohol.

AMENDED BASIC DATA FOR QUASSIN

Optical Assay

When 1 gram of quassin, denaturing grade, is dissolved in 10,000 ml. of water, the absorbance of the solution in a 1 cm. cell at a wavelength of 258 millimicrons shall be not less than 0.400 (for convenience of solution initially dissolve the quassin in a small amount of 95 percent alcohol).

Revenue Ruling 58-290, C.B. 1958-1, 596, which provides, in part, that when one gram of quassin, denaturing grade, is dissolved in 10,000 milliliters of water, the absorbance of the solution in a one centimeter cell at a wavelength of 258 millicrons shall not be less than 0.550, is hereby modified. See also Revenue Ruling 58-561, page 998, this Bulletin, authorizing the use of 1 1/2 avoirdupois ounces of boric acid, U.S.P., as a substitute denaturant for 1 1/2 avoirdupois ounces of brucine (alkaloid) or brucine sulfate in the production of specially denatured alcohol Formula No. 40, and Revenue Procedure 57-27, C.B. 1957-2, 1097, specifying the responsibilities of the denaturer concerning the use of brucine (alkaloid) or brucine sulfate in the production of specially denatured alcohol Formula No. 40.