Rev. Rul. 54-184
Rev. Rul. 54-184; 1954-1 C.B. 303
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
The quantity and percentages of the various vermouths used need not be stated on formulae covering vermouth to be made by blending or mixing two or more vermouths, produced under approved formulae, for the purpose of perfecting them according to commercial standards, except in the case of formulae covering the intermingling of slightly flavored vermouth with other vermouth. Since a sample of one blend of such vermouths would not be representative of all blends authorized to be produced under the formula, the submission of such a sample under section 178.184(b) of Regulations 7 would serve no useful purpose and is not required. Formulae for such vermouths must, of course, be submitted for approval and should show the formula number, approval date, and the manufacturer's name for each vermouth to be used. In the case of formulae covering a vermouth produced by intermingling one or more slightly flavored vermouths with other vermouths, the formula should show the quantity or percentage of each vermouth used and a sample of the product should be submitted.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available