Rev. Rul. 55-345

Section 230.115 to section 230.118, inclusive, of the Regulations relating to Bottling of Taxpaid Spirits, contain the requirements and procedure for operations of a taxpaid bottling house under alternating proprietoriships. The regulations do not require that alternate proprietors operate on the basis of 24-hour periods. Held, where each alternate proprietor has basically qualified for the operation of the taxpaid bottling house, the alternate operations may be effected at any designated time during regular business hours pursuant to the filing and approval of Form 1696, Notice of Alternate Operations, in the manner provided in the sections referred to. The plant operation is of course subject to the restrictions provided by sections 230.155 and 230.156 of the regulations