Rev. Rul. 59-352

Section 5207(c) of the Internal Revenue Code of 1954, as re-enacted by the Excise Tax Technical Changes Act of 1958, C.B. 1958-3, 92, at 178, requires, in part, that every rectifier and bottler shall render reports covering his operations at such times, in such form and manner and containing such information as the Secretary of the Treasury or his delegate shall by regulations require. Subpart Q of the Miscellaneous Regulations Relating to Liquor, as added by T.D. 6373, C.B. 1959-1, 712, provides interim regulations under the Internal Revenue Code as amended by section 201 of the Excise Tax Technical Changes Act of 1958, C.B. 1958-3, 92, at 131, by continuing in effect on and after July 1, 1959, and until new regulations are issued or current regulations are appropriately amended, those regulations in effect on June 30, 1959, so far as such regulations are not inconsistent with the law as amended. Held, section 5207(c) of the Code contemplates a single report for any one bottling premises. Accordingly, when taxpaid bottling and rectifying operations are conducted on the same bottling premises, all activities relative thereto shall be reported on Form 45, Monthly Report-Rectifying Plant, and provisions of regulations to the contrary are not continued in effect by subpart Q of the regulations.