bg3 bg7 bg6
Industry Circular

Number: 59-20
Date: April 6, 1959

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.



Proprietors of distilleries, internal revenue bonded warehouses, and others concerned:

Purpose. The purpose of this Circular is to advise you as to the identification of samples, representing experimental studies, which are forwarded to the National Office laboratory, Internal Revenue Service.

Background. This Division has received samples of spirits submitted in connection with experimental studies, conducted either under special authorization or under the provisions of 26 CFR 220.548a, which frequently cannot be associated with the particular study or experiment due to lack of complete identification on the sample label.

Procedure. Effective immediately, when an experimental study is authorized and samples are to be submitted to the National Office laboratory, our authorization letter will designate a code number assigned to the study. Such number shall be used on all labels for samples submitted under that study. If samples of whisky in experimental storage under the provisions of 26 CFR 220.548a are submitted to the National Office laboratory, a code number will be assigned on receipt of the first such sample and the proprietor will be advised of such designation for use on all labels of subsequent samples. The serial numbers of the barrels, if any, involved in a particular study shall be furnished this Division with the first samples submitted under each experimental study.

Exceptions. Samples being forwarded under current studies need not show a code number unless such a number is assigned and you are so notified by this Division.

Inquiries. Correspondence in regard to this Circular should refer to its number and be addressed to the Director, Alcohol and Tobacco Tax Division, Washington 25, D. C. (attention: O:AT:PP).


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 47599

bg2 bg1 bg5