Rev. Rul. 56-277

An importer holding a basic permit to do business under one or more trade names should have the red strip stamps overprinted with his real name and/or one of his approved trade names, consistent with the name of the importer as shown on the labels of the imported spirits to which the red strip stamps are to be applied. However, in the preparation of Form 428, Order for Bottle Stamps Other than Bottled-in-Bond Strips, Form 1627, Statement to Accompany Requisition for Red Strip Stamps for Imported Distilled Spirits, and Form 1627A, Application for Diversion of Red Strip Stamps for Imported Distilled Spirits, the importer should show his real name and the trade names under which he is authorized to do business in order that these documents may be properly related to the stamp account, Form 96, Strip Stamps Issued to and used by Importers, kept in the real name of the importer.