Rev. Rul. 56-11

Advice has been requested whether the authorization contained in Revenue Ruling 54-478, C.B. 1954-2, 463, for the microfilming of commercial records by wholesale liquor dealers may be continued upon the effective date of Treasury Decision 6151, C.B. 1955-2, 713.

Revenue Ruling 54-478, supra , authorized the microfilming of the commercial records maintained by wholesalers as supporting documents for Record 52, Wholesale Liquor Dealer's Record. However, the Regulations relating to Liquor Dealers, as amended by Treasury Decision 6151, supra , prescribe, in lieu of Record 52, the maintenance of individual records of `receipt' and `disposition' of distilled spirits. See section 194.219 of the regulations as amended. Section 194.220 provides that variations in format, or preparation, of records may be approved by the Director, Alcohol and Tobacco Tax Division, where it is shown that such variations from the prescribed requirements are necessary. In such case, it requires that a letterhead application be submitted, in triplicate, to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, describing the proposed variations and setting forth the need therefor.

Accordingly, the Director, Alcohol and Tobacco Tax Division, may approve an application to microfilm commercial records of receipt and disposition of distilled spirits, provided the wholesaler applicant establishes to the satisfaction of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, a real necessity for such procedure and provides a viewing box or other similar device suitable for the ready study of the microfilms by internal revenue officers.

Revenue Ruling 54-478, supra , is not applicable with respect to records maintained by wholesale liquor dealers covering transactions on and after October 1, 1955.