Marking Packages of Spirits
Proprietors of internal revenue bonded warehouses
and others concerned:
Purpose. The purpose of this industry circular is to advise you regarding
the marking of packages consolidated for further storage in bond as provided
by 26 CFR 170.185-170.196, issued under section 5234(a)(2), as included in the
Internal Revenue Code of 1954 by section 210(a)(2) of the Excise Tax Technical
Changes Act of 1958 (P. L. 85-859).
Background. Section 5234(a)(2) of the Internal Revenue Code as amended by the act provides, in part, for the mingling of spirits of the same kind distilled by the same proprietor at the same distillery under his own or any trade
name and for the repackaging of such spirits in as many as necessary of the
packages from which dumped, for further storage in bond. The law also
provides that spirits so mingled may be labeled the same as if they had not
been so mingled. We have under consideration certain amendments to the
regulations which may permit a further modification of mingling procedures
pertaining to the branding of mingled packages. Pending the issuance of such
amendments, the following information is given with regard to the commingling
of spirits for further storage in bond.
Procedure. When spirits are mingled under the provisions of 26 CFR
170.185-170.196, the warehouseman may use any of the names represented in
the mingled spirits as the name of the distiller to be marked pursuant to 26
CFR 170.193, 225.409, and 225.417f on packages filled with such mingled
spirits.
Inquiries. Inquiries in regard to this industry circular should refer to its
number and be addressed to the office of your assistant regional commissioner
(alcohol and tobacco tax).

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 46134
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