Rev. Rul. 55-493

Advice has been requested regarding an interpretation of section 225.534 of the Regulations relating to the Warehousing of Distilled Spirits with respect to the authority vested in Assistant Regional Commissioners, Alcohol and Tobacco Tax, for approving applications for the removal of samples of distilled spirits other than brandy or wine spirits from containers in an internal revenue bonded warehouse.

Under the provisions of section 225.534 of the regulations, the storekeeper-gauger may authorize the removal from a sample package or other container of not in excess of one-half pint for organoleptic examination and not in excess of one pint free of tax for laboratory analysis in a period of six months. Where a one-pint sample is found to be insufficient for laboratory analysis, the storekeeper-gauger may, upon receipt of a statement from the warehouseman showing the necessity for an additional quantity, authorize the removal of an additional quantity free of tax from the sample container, not in excess of one pint. In such case, the samples may be regarded collectively as a single sample. The storekeeper-gauger may also authorize, upon a showing by the warehouseman of a need therefor, the removal of additional quantities subject to the payment of tax where the taxfree withdrawals are insufficient for laboratory analysis.

Samples in excess of the specified limitations, or samples for any other purpose, such as quality approval under section 225.535 of the regulations, regardless of size or number, may be authorized by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and will be subject to the payment of tax pursuant to Form 1615, Taxable Samples of Distilled Spirits.

The size and number of taxpaid samples must be restricted to the minimum necessary for the purpose for which intended