Rev. Rul. 58-561

Section 212.57 of the Regulations relating to Formulas for Denatured Alcohol prescribes the use of brucine (alkaloid) or brucine sulfate in specially denatured alcohol Formula No. 40. However, as a result of a critical shortage of brucine and in accordance with the provisions of section 212.65 of the regulations, the use of 1 1/2 avoirdupois ounces of boric acid, U.S.P., is authorized as a substitute denaturant for 1 1/2 avoirdupois ounces of the brucine (alkaloid) or brucine sulfate required in the production of specially denatured alcohol Formula No. 40.

The substitution will cause the formulation for Formula No. 40 to appear as follows:

To every 100 gallons of alcohol add:

1 1/2 avoirdupois ounces of brucine (alkaloid) or brucine sulfate, N.F. IX;

1 1/2 avoirdupois ounces of boric acid, U.S.P.; and

1/8 gallon of tert-butyl alcohol.

For a substitute formula previously approved, see Revenue Ruling 58-290, C.B. 1958-1, 290, which holds that quassin, denaturing grade, may be used as a substitute for brucine (alkaloid) or brucine sulfate in the manufacture of specially denatured alcohol Formula No. 40.