Rev. Ruling 56-458
Abbreviations of "Limited," "Corporation," "Incorporated," or "Company."
Documents required to be submitted pursuant to Chapter 51 of the Internal Revenue Code of 1954, the Federal Alcohol Administration Act, and the regulations promulgated thereunder, which bear a corporate name differing from the true corporate name merely to the extent that the word "Limited," "Corporation," "Incorporated," or "Company," has been abbreviated, may be accepted. Similarly, such words may be abbreviated, as a part of the corporate name, on heads of barrels, on the Government side of cases or other containers, in the overprinting of bottle-in-bond strip stamps and red strip stamps, where required, on alcohol stamps, and on labels, or where the corporate name may otherwise be required to be shown in connection with bottles or packages of distilled spirits (including alcohol), wines, or beer.
26 U.S.C. 7805