Rev. Rul. 58-415

Bodka produced by the same distiller or rectifier, or by two or more distillers or rectifiers, from neutral spirits derived from the same class of materials (such as grain) which are not otherwise heterogeneous and regardless of the period of storage, will be presumed to be homogeneous and may be dumped together for convenience in bottling at a taxpaid bottling house or rectifying plant under the provisions of section 230.190 of the Regulations relating to the Bottling of Taxpaid Spirits and section 235.697 of the Regulations relating to the Rectification of Spirits and Wines, without being subject to the rectification tax.

Vodka produced by the same distiller from neutral spirits derived from the same class of materials (such as grain) which are homogeneous except for seasons and years, will be eligible for mingling in warehouse storage tanks in an Internal Revenue bonded warehouse under section 225.377 of the Regulations relating to the Warehousing of Distilled Spirits.

Vodka produced by the same distiller or by two or more distillers from neutral spirits derived from the same class of materials (such as grain) will be presumed to be homogeneous and may be mingled in warehouse gauging tanks for convenience in taxpayment under the provisions of section 225.631 of the regulations, applicable to the mingling of neutral spirits.

For a similar procedure which applies to gin, see Revenue Ruling 54-510, C.B. 1954-2, 562.