Rev. Rul. 63-249

Revenue Ruling 58-561, C.B. 1958-2, 998, authorizes the use of boric acid, U.S.P., as a substitute for one half of the brucine (alkaloid) or brucine sulphate in specially denatured alcohol Formula No. 40. That authorization was given as an emergency measure because of a scarce supply of brucine.

Information furnished to the Internal Revenue Service indicates that brucine now is available and that boric acid, U.S.P., is no longer being used as a denaturant in Formula No. 40. Accordingly, boric acid, U.S.P., is no longer authorized as a substitute denaturant in specially denatured alcohol Formula No. 40.

Revenue Ruling 58-561, C.B. 1958-2, 998 is hereby revoked.