Rev. Rul. 57-431

Section 235.123 of the Regulations relating to the Rectification of Spirits and Wines provides that where spirits are received in tank cars or tank trucks, or by pipeline, suitable storage tanks must be provided unless the spirits are transferred directly to processing and bottling tanks as otherwise provided in the regulations. Section 235.124 makes provision for dumping and reducing tanks. Similar provisions are contained in sections 230.58 and 230.59 of the Regulations relating to the Bottling of Taxpaid Spirits. Held where a bottler desires to reduce spirits upon receipt by tank car, tank truck or by pipeline, at a rectifying plant or a taxpaid bottling house for bottling without rectification, such spirits may be conveyed directly to dumping and reducting tanks provided that such tanks are designated `Storage, Dumping, and Reducting Tanks,' and meet the requirements of section 235.123 or section 230.58 of the appropriate regulations.