Rev. Rul. 54-477

Section 190.900b of Regulations 15 provides that if the trade name or style is specified on an approved Form 27B, `Notice by Rectifier,' and on the rectifier's Federal Alcohol Administration Act permit, a rectifier may bottle spirits under an approved trade name or style other than the name in which the rectifying plant is qualified and operated, or other than the name under which the spirits were rectified, upon approval of Form 230, `Description and Gauging of Spirits or Wines for Bottling without Rectification,' or Form 237, `Report of Rectified Spirits and Wines,' showing the trade name under which the spirits are to be bottled. The spirits may be bottled and labeled under the trade name or style shown on the Form 230 or 237, as the case may be, without filing an amended notice and without changing the name under which the rectifying plant is then qualified and operated.

Spirits may be bottled from one or more bottling tanks or two or more bottling lines, under different trade names. The rectifier must show on the Form 230 or Form 237, as the case may be, the different trade names to be used in bottling the particular lot of spirits. In such case, Form 230 or Form 237 will be submitted for each bottling tank regardless of the number of bottling lines or trade names to be used in bottling the particular lot of spirits. The serial numbers of the cases bottled under each trade name and other details required by the form shall be reported on the back of the form so that a full record will be had of the trade name under which each case of spirits is bottled. The gains and losses in bottling will not be calculated as to each individual trade name, but will be shown as one item on the form upon completion of the bottling of the entire lot.

Only such trade names as are actually used in respect to each lot of spirits, as well as the name of the rectifier, may appear on the Form 230 or Form 237, as the case may be.