Rev. Proc. 64-8

Tobacco materials in the process of production into manufactured tobacco should be shown as tobacco materials under the classification of "Other tobacco materials" in the records required by the Manufacture of Tobacco Products Regulations. Manufacturers should regard all such tobacco (other than plug or twist) as tobacco materials, until it is packaged for removal, furnished to employees for personal consumption or use, or removal for sale, consumption or use.

Revenue Procedure 57-34, C.B.1957-2, 1107, is hereby superseded.

¹ Prepared pursuant to Revenue Procedure 62-24, C.B. 1962-2, 489.