Rev. Rul. 56-337

Where there is a change in the proprietorship of a nonbeverage manufacturer and the successor desires to use the formulas filed by the predecessor, he must (1) submit new formulas in his name on Form 1678, Formula and Process for Nonbeverage Product, to replace those submitted by the predecessor, or (2) adopt the formulas already on file by the submission of an affidavit to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, stating that the preparations, covered by formulas submitted by the prior ownership, and on file with the Internal Revenue Service, will be manufactured in accordance with such approved formulas and processes. The affidavit should be prepared in quadruplicate and should identify the formulas by serial numbers and names of products. The copies of the affidavit will be disposed of in the same manner as Forms 1678 submitted in accordance with the provisions of section 197.95 of the Regulations relating to Drawback on Distilled Spirits Used in Manufacturing Nonbeverage Products.