Rev. Rul. 56-409
Rev. Rul. 56-409; 1956-2 C.B. 796
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Citations: Rev. Rul. 56-409; 1956-2 C.B. 796
Obsoleted by Rev. Rul. 94-35 Amplified by Rev. Rul. 67-209
Manufacturers excise taxes are imposed by various sections of chapter 32 of the Internal Revenue Code of 1954 upon the sale or use of certain articles by the manufacturer, producer, or importer. Held, the person who withdraws taxable articles from a customs bonded warehouse for sale or use in the United States is the `importer' for purposes of the manufacturers excise taxes.
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- Tax Analysts Electronic Citationnot available
