Rev. Rul. 54-560

Section 2801(e) of the Internal Revenue Code of 1939 and section 190.84 of Regulations 15 provide that the premises of a rectifying plant shall be used exclusively for the business of rectification and the bottling of liquors, whether rectified or not. Such provision is not construed as prohibiting the establishment of lunchrooms and cafeterias on rectifying plant premises for the purpose of providing meals for the employees of the rectifying plant and from which the public is excluded.