Rev. Rul. 55-633

The Regulations relating to Industrial Alcohol do not specify the method to be employed in determining tare of containers to be used for specially denatured alcohol or completely denatured alcohol. Held, average tare may be taken of containers intended for use in packaging specially denatured alcohol and completely denatured alcohol provided the average tare is determined by weighing not less than ten percent of the empty packages and in no case less than two packages