Rev. Rul. 65-94

Section 212.15 of the regulations relating to Formulas for Denatured Alcohol and Rum provides in part that the Director, Alcohol and Tobacco Tax Division, may authorize at his discretion the use of any formula of specially denatured alcohol for uses not specifically authorized by the regulations. Section 211.23 of the regulations relating to Distribution and Use of Denatured Alcohol and Rum provides in part that the Director is authorized to approve all formulas and processes submitted on Form 1479-A, Formula for Article made with Specially Denatured Alcohol or Rum. Held , the use of specially denatured alcohol Formula No. 29 produced in accordance with section 212.39 of the regulations relating to Formulas for Denatured Alcohol and Rum is authorized for use in making vinegar, Code 511. Users of specially denatured alcohol desiring to produce vinegar with SDA Formula No. 29 may submit Forms 1479-A to the Director for approval in accordance with applicable regulations.