Rev. Rul. 58-316

Section 252.55 of the Regulations relating to Drawback on Liquors Exported requires that red strip stamps be overprinted for use as export stamps and that such overprinting be accomplished by printing in black ink the word `EXPORT' in boldface 8-point century or gothic type in the center of the stamp between the words `bottle' and `stamp.' Held, a rubber stamp with the word `EXPORT' in letters in the size type prescribed by the regulations and impregnated with permanent black ink may be used for imprinting the word `EXPORT' on the red strip stamps in lieu of overprinting.