Rev. Rul. 60-45

Section 5233(c) of the Internal Revenue Code of 1954, as amended, provides that no trademarks shall be put on any bottle unless the real name of the actual bona fide distiller, or the name of the individual, firm, partnership, corporation, or association in whose name the spirits were produced and warehoused, shall also be placed conspicuously on such bottle. Revenue Ruling 54-543, C.B. 1954-2, 444, holds that where spirits to be bottled in bond are produced and warehoused under a trade name, both the distiller's real name and the trade name, in equal prominence, may appear on the label. Revenue Ruling 55-509, C.B. 1955-2, 695, further holds that where spirits produced and warehoused under a trade name, i.e., the barrels are marked only with the trade name, are to be bottled in bond under labels stating the actual bona fide name of the distiller and the trade name, as provided in Revenue Ruling 54-543, supra , both such names should be shown on the bottled-in-bond strip stamp consistent with the labeling of the spirits. Held , with respect to spirits produced under an approved trade name which are to be bottled in bond, either the real name of the actual bona fide distiller (whether or not marked on the barrel), or the trade name under which the spirits were produced and warehoused, as marked on the barrel, may be stated on the labels and on the bottled-in-bond strip stamps as the producer or distiller of such spirits. The name of the producer as shown on cases of such bottled-in-bond spirits should be identical with such name shown on the labels and stamps.

Revenue Ruling 54-543, C.B. 1954-2, 444, and Revenue Ruling 55-509, C.B. 1955-2, 695 are hereby modified.