Rev. Rul. 56-148

A rectifier producing a wine specialty under an approved formula may remove such product in bulk for bottling only at (1) another rectifying plant, (2) a taxpaid spirits bottling house, or (3) a taxpaid wine bottling house established and operated in conformity with the requirements of the Regulations relating to the Rectification of Spirits and Wines, the Regulations relating to Bottling of Taxpaid Spirits, and the Regulations relating to Taxpaid Wine Bottling Houses, respectively. In this connection, see Revenue Ruling 56-8, page 749 of this Bulletin, which provides in part that if taxpaid wine is to be bottled or rebottled on premises other than a rectifying plant or a taxpaid distilled spirits bottling house, a taxpaid wine bottling house must be established for such purpose pursuant to the requirements of section 5352 of the Internal Revenue Code of 1954.