Note: This file contains IRS Revenue Rulings and ATF/TTB Rulings for alcohol beverages. These rulings are available for your information; however, are historical rulings that may have been modified, superseded, or made obsolete by changes in laws and regulations and may not be a complete listing of all current and valid rulings. If you need to verify the content of any ruling, refer to the IRS or ATF Bulletins. Please inform us of any suspected errors or omissions at National Revenue Center or TTB, 1310 G Street, NW –Suite 400 , Box 12, Washington, DC 20005. For a complete list, see TTB and ATF Rulings.

Page last reviewed/updated: 10/19/2017