Ruling 71-172

Rev. Ruling 71-172

Revenue Ruling 64-301, provides, in part, that because of requirements of 18 U.S.C. 1263, if a wholesale dealer reuses distilled spirits or wine cases as a shipping container and the shipment is interstate, the reused cases must be labeled or marked to clearly show certain specified information; and any marks or brands on the containers which would be contrary to the information required by 18 U.S.C. 1263 must be removed, obliterated, or effaced.

Public Law 90-518 amended 18 U.S.C. 1263 to require the information in question to be shown on an accompanying bill of lading or other document instead of being marked on the container. Accordingly, Revenue Ruling 64-301 is hereby superseded to the extent that it relates to the requirement of 18 U.S.C. 1263.

26 U.S.C. 7805; 26 CFR 301.7805-1