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Rev. Rul. 55-513


Rev. Rul. 55-513; 1955-2 C.B. 707

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Citations: Rev. Rul. 55-513; 1955-2 C.B. 707

Obsoleted by Rev. Rul. 72-178

Rev. Rul. 55-513

Where an application has been approved by an Assistant Regional Commissioner, Alcohol and Tobacco Tax, authorizing a proprietor to add wine spirits a second time to the same lot of wine not in reserve inventory, the second addition of wine spirits should be reported on Form 275, Application for Release of Wine Spirits and Addition to Wine, Form 2056, Record of Still Wine, and Form 702, Monthly Report of Wine Cellar Operations. The amount of wine to which wine spirits are added and the amount of wine produced by such addition of wine spirits should be shown in the proper spaces on the forms in the same manner as the original addition

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