Rev. Rul. 56-198

Section 220.186 of the Regulations relating to the Production of Distilled Spirits provides, in part, that where a distiller operates an internal revenue bonded warehouse on the distillery premises and Form 30, Distiller's Bond, is in the maximum penal sum of $100,000, it may be accepted without surety if it is supported by the consent of surety on Form 1571, Transportation and Warehousing Bond, and the latter bond is in the maximum penal sum of $200,000. Held, a surety does not assume liability beyond the $200,000 maximum on the transportation and warehousing bond, Form 1571, by executing Form 1533, Consent of Surety, to support a distiller's bond, Form 30, given without surety or security in accordance with the provisions of section 220.186 of the regulations.