Rev. Rul. 55-181
Rev. Rul. 55-181; 1955-1 C.B. 594
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
Section 182.847(c) of the Industrial Alcohol Regulations provides that bona fide agents of producers of proprietary solvents and lacquer thinners may receive such products in railroad tank cars or in tank trucks and may transfer such products to packages for sale to others, such packages if more than 5 gallons capacity to be furnished by the producer. The provision requiring the manufacturer to furnish the drums for packaging proprietary solvents and lacquer thinners by his agent is for the purpose of insuring adequate identification of such manufacturer, and is not construed as prohibiting the purchase, with the consent of the producer, of such packages by the agent. Accordingly, it is held that bona fide agents of producers may purchase containers of more than 5 gallons capacity, with the consent of the producer, for the packaging of proprietary solvents and lacquer thinners, provided the symbol and serial number of the producer is embossed thereon
- LanguageEnglish
- Tax Analysts Electronic Citationnot available