Rev. Rul. 56-593

The proprietor of a registered distillery in the instant case is also the proprietor of an internal revenue bonded warehouse. He has produced and warehoused distilled spirits under several trade names. He now desires to bottle distilled spirits in bond from a single dump of spirits under more than one of these trade names. Section 225.280 of the Regulations relating to the Warehousing of Distilled Spirits provides, in part, that if the proprietor of an internal revenue bonded warehouse is also a distiller and he has produced and warehoused spirits under a trade name, he may bottle any spirits under such trade name, upon compliance with the requirements stated therein. Held, where the proprietor of an internal revenue bonded warehouse is also a distiller and has produced and warehoused spirits under various approved trade names, he may bottle the spirits from a single dump under more than one such trade name, provided the spirits are eligible for mingling under section 225.961 of the regulations. Each trade name to be so used as the name under which the spirits are to be bottled must be shown in the appropriate lines of Form 404, Bottling in Bond Notice, and Form 1515, Distilled Spirits Bottled-in-Bond. The name of the distiller under which the spirits were produced and warehoused must be shown on the green strip stamps and on the approved label, in accordance with the regulations. As the mingling of spirits produced in different trade names is not authorized for bottling in bond purposes, the same distiller's name must be shown on the stamp and label, regardless of the bottling of the spirits under more than one trade name.