Rev. Rul. 56-428

Revenue Ruling 54-292, C.B. 1954-2, 479, provides in part that a tank truck used to ship proprietary solvents may not simultaneously contain shipments in bond of specially denatured alcohol. Subsequent to the issuance of the ruling, section 182.731 of the Industrial Alcohol Regulations, which contains specific requirements for tank truck shipments of denatured alcohol, was amended, effective January 1, 1955, to permit one consignor per compartment, in lieu of the previous requirement of one consignor per load, and by deleting the restriction that `partial delivery, by meter or otherwise, will not be permitted.' Such amendments were contained in Treasury Decision 6117, C.B. 1955-1, 578 .

In view of these more liberal requirements and since the shipment of specially denatured alcohol and proprietary solvents in separate compartments of the same tank truck, on a trial basis, has not resulted in any administrative difficulties, it is now held that shipments of such products may be made simultaneously in separate compartments of the same tank truck. The provisions of section 182.731 with respect to shipments of denatured alcohol, and of section 182.847 with respect to shipments of proprietary solvents, must be complied with.

Accordingly, the conflicting provisions of Revenue Ruling 54-292, supra, are hereby revoked and and Revenue Ruling is modified accordingly.