Rev. Rul. 63-72
Rev. Rul. 63-72; 1963-1 C.B. 401
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-178
Section 245.44 of the Beer Regulations provides, in part, that brewers shall file a new and complete notice once every four years, superseding those previously filed, to be effective on the effective date of renewal of the brewer's bond as provided in section 245.45 of the regulations. Held , when executing and filing a new bond, an incorporated brewer need not file a certified copy of its corporate charter in support of the notice on Form 27-C, Brewer's Notice, provided the notice is accompanied by a statement of the brewer to the effect that there has been no change in the corporate charter which is on file in the office of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the region in which the brewery is located.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available