Rev. Rul. 55-364

Beer may be received without payment of tax by a brewer from another brewery belonging to him. Section 245.214 of the Beer Regulations requires that bottled beer so transferred must be received in the brewery bottling house. Section 245.10 of the regulations defines a brewery bottling house as that portion of the brewery set apart by the brewer and so described on Form 27-C, Notice by Brewer, where beer is to be bottled. Held, a room which does not have the usual bottling equipment and in which no beer is to be bottled is not considered as a bottling house within the meaning and intent of the Beer Regulations and may not be approved as such for use in receiving bottled beer from another brewery belonging to the same brewer