Rev. Rul. 55-663

The proprietor of a taxpaid bottling house may consolidate barrels of homogeneous spirits stored therein into a lesser number of the same barrels for continued aging of such spirits. The procedure set forth in Subpart FF of the Regulations relating to the Rectification of Spirits and Wines should be followed insofar as applicable with respect to the gauging, marking, and stamping of wholesale liquor dealer's packages. All marks and brands on the empty packages should be completely obliterated. See Revenue Ruling 55-399, C.B. 1955-1, 572, with respect to the consolidation at an internal revenue bonded warehouse of packages of homogeneous spirits which were taxpaid at the end of 8 years