Rev. Ruling 60-362
Storage of Corn Whiskey
Revenue Ruling 56-495 holds that corn whiskey may be stored in paraffin-lined wooden barrels or metal containers, but does not age during the period of storage in such vessels. Held, for storage purposes, no distinction is drawn between metal containers of drum size and large metal tanks. Accordingly, corn whiskey stored for the full period of storage in metal tanks must be labeled with the statement that "This whiskey is less than one month old" or a similar statement, such as "Less than one month old" or "Less than 30 days old."
Revenue Ruling 56-495 is hereby amplified.
27 U.S.C. 205; 27 CFR 5.21 (27 CFR 5.22)