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Trade Practices Rulings

This page contains IRS Revenue Rulings and ATF/TTB Rulings related to trade practices for alcohol beverage manufacturers and importers, as well as wholesalers and retailers in certain instances.

These rulings are available for your information; however, they are historical rulings that may have been modified, superseded, or made obsolete by changes in laws and regulations and may not be a complete listing of all current and valid rulings

Recent Trade Practices Rulings

2017

  • IC 2017-2 Freshness Dating and Allowable Returns of Malt Beverage Products under the FAA Act

2016

2012

  • 2012-4 Freshness Dating and Allowable Returns of Malt Beverage Products under the FAA Act

Historical Trade Practices Rulings

  • 1985-5 Trade Practices Occurring Within Puerto Rico
  • 1983-3 Use of Dissimilar Goods as "Free Goods"
  • 1975-23 Records of "Salesman's Samples" of Distilled Spirits
  • 1974-12 Unlawful Inducements
  • 1958-562 Officer or Director of More Than One Company
  • 1954-259 Sherman Anti-Trust Act
  • 1954-161 Price Reductions, Rebates, Refunds, and Discounts
  • 1954-151 Providing Glassware to Retailers

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Our Trade Investigations Division (TID) can assist you with the information on this page. Contact TID for more information. If you are interested in other public guidance documents please send your request to TTB's Public Guidance Program Manager.

 

Page last reviewed: June 29, 2017
Page last updated: April 2, 2019
Maintained by: Trade Investigations Division

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