Rev. Rul. 55-102

Section 5061 of the Internal Revenue Code of 1954 provides that the taxes on distilled spirits and on other products shall be paid by return, with the proviso that the taxes shall continue to be paid by stamp until the Secretary or his delegate shall, by regulations, provide for the payment of the taxes by return. The regulations provide for extending the use of the existing distilled spirits excise tax stamps to cover packages of distilled spirits, and also provide that storekeeper-gaugers will issue wholesale liquor dealer's stamps in appropriate instances, thereby eliminating the further use of the distilled spirits coupon stamps for taxpaying distilled spirits.

Under the regulations issued pursuant to section 5009 of the Internal Revenue Code of 1954, the five and ten cent stamps affixed to packages and casks of distilled spirits intended for export will be furnished by District Directors of Internal Revenue without charge, upon receipt of Form 206, `Distilled Spirits for Exportation, Free of Tax,' properly executed and accompanied by Form 1520, `Report of Spirits Gauged,' or Form 1456, `Alcohol for Export,' properly executed and accompanied by Form 1440, `Report of Alcohol Gauged.' The stamps now being used will continue to be issued until such time as new stamps may be provided