Rev. Rul. 57-150

Advice has been requested whether stills may be considered sufficiently boiled out, preparatory to alternate operations of a plant as a registered distillery or an industrial alcohol plant, when the spirits are at the production proof for the product of the successor where (1) only one type of mash is used at the plant and (2) only spirits or alcohol of 190 degrees or more of proof are produced.

Revenue Ruling 55-130, C.B. 1955-1, 603, provides that, where a plant operated alternately as a distillery or alcohol plant uses only one type of mash and the spirits or alcohol produced are identical except for designation, the stills may be considered sufficiently boiled out when spirits drop in proof to a point below that required for the type of spirits being produced.

Further consideration has been given to the matter of completion of distilling operations preparatory to the alternate operation of a plant and it has been concluded that under the circumstances stated the requirements of the Industrial Alcohol Regulations and of the Regulations relating to the Production of Distilled Spirits, as to boiling out stills prior to alternate operations, will be met. Accordingly, it is held, that where a plant operated alternately in the manner indicated uses only one type of mash and the spirits or alcohol produced are 190 degrees or more of proof, the stills may be considered sufficiently boiled out when the spirits are at the production proof for the product of the successor.

Revenue Ruling 55-130, supra , is hereby modified accordingly.