Rev. Rul. 54-478
Rev. Rul. 54-478; 1954-2 C.B. 463
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- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 54-478; 1954-2 C.B. 463
Obsoleted by Rev. Rul. 62-75
Wholesale liquor dealers who maintain separate commercial records in the form of invoices, pursuant to sections 194.217 and 194.218 of Regulations 20, in lieu of making certain entries on record 52, `Wholesale Liquor Dealers' Record,' may be permitted to maintain such separate commercial records on microfilms of the invoices. However, such permission will be granted only in those cases where the wholesaler establishes to the satisfaction of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, a real necessity for such method of maintaining commercial records and provides a viewing box or other similar device suitable for the ready study of the microfilms by Government officers.
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available