Rev. Rul. 54-335
Rev. Rul. 54-335; 1954-2 C.B. 514
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
When a specially denatured alcohol or tax-free alcohol permittee moves from one location to another within the same internal revenue region, another permit marked `Amended' may be issued for the new location. The permit number held at the former location may be assigned to the amended permit. Consent of surety must be filed on the bond of the dealer or user extending the terms thereof to cover the new location, except in the case of users where the quantity of specially denatured alcohol or tax-free alcohol specified in the permit does not exceed 5 wine gallons.
Formulae previously approved on Form 1479-A (Formula for Preparation made with Specially Denatured Alcohol) may be adopted by a specially denatured alcohol user for use at the new location.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available