Rev. Rul. 56-414

Section 225.565 of the Regulations relating to the Warehousing of Distilled Spirits requires, in part, that where distilled spirits in packages are to be withdrawn on the original gauge, such gauge must be made by a storekeeper-gauger, except as provided in section 225.912 of the regulations. Section 225.912 provides that packages of wine spirits filled at a distillery or filled in an internal revenue bonded warehouse from storage tanks may be withdrawn on the basis of the gauge made at the time of filling. See also sections 221.541b and 221.622 of the Regulations relating to the Production of Brandy. Held, wine spirits for use in the production of wine may be withdrawn from a fruit distillery or an internal revenue bonded warehouse on the original gauge performed and recorded by the proprietor, and it is not necessary for the proprietor filling the containers to declare his intent to subsequently withdraw them on the original gauge.