Rev. Rul. 55-651

Section 6418(a) of the Internal Revenue Code of 1954 provides that upon the use of any manufactured sugar, or article manufactured therefrom, as livestock feed, or in the production of livestock feed, there shall be paid by the Secretary of the Treasury or his delegate to the person so using such manufactured sugar, or article manu- factured therefrom, the amount of any tax paid under section 4501(a) of the Code with respect to the manufacture of the sugar. For purposes of this provision, cat or dog food is not classified as "livestock feed.