Rev. Rul. 55-216

A part of the racking room on the brewery premises, which is under refrigeration, may be partitioned off from the balance of the racking room by erecting a substantial wire partition between the two parts. This portion of the racking room under refrigeration may then be considered as, and made a part of, the bottling house premises and may be used for the storage of untaxpaid bottled beer. It should be so described in a supplemental notice filed on Form 27-C, Notice by Brewer, as required by section 245.70 of the Beer Regulations. The door from the room to be used for the storage of nontaxpaid bottled beer should lead directly onto the loading deck