Rev. Rul. 55-666

Section 240.921 of the Wine Regulations, which prescribes the records to be maintained at a taxpaid room provided by the proprietor of a bonded wine cellar, provides, in part, that where the proprietor keeps copies of invoices or other commercial records covering shipments from the taxpaid room as provided therein, and they are kept in chronological order available for inspection and in such manner that the required information may be readily ascertained therefrom by internal revenue officers, the separate record may show the total quantity of wine shipped each day in lieu of the details of each shipment. Held, the provisions of this section relative to the `separate record' maintained at a taxpaid room are applicable to the shipment from such taxpaid room of wines received from outside sources as well as wine received from the proprietor's bonded wine cellar. Therefore, the separate record showing the total quantity of wine shipped each day, in lieu of the details of each shipment, should include wine received from other sources as well as wine received from the proprietor's bonded wine cellar, if the invoices or other commercial records are kept in the manner prescribed