Rev. Rul. 59-369

Section 175.34 of the Regulations relating to Traffic in Containers of Distilled Spirits provides in part that there shall be marked either in the bottom or the body of liquor bottles a symbol and number assigned by the Assistant Regional Commissioner, or by the Director, Alcohol and Tobacco Tax Division, in the case of states. Section 175.60 of the regulations provides that any bottler authorized to bottle distilled spirits at more than one location may select any one permit symbol and number assigned to him, or to any of his wholly-owned subsidiaries, for use by him and at any or all of the premises of his wholly-owned subsidiaries at which distilled spirits are bottled. Held, where spirits are bottled by the same person under different brands or trade names, a distinguishing letter or letters (not to exceed three) may be marked on the bottles in the same manner as the required indicia, following the required permit symbol and number. Held further , one or two letters may also be added, for purposes of identifying individual bottling plants, following the permit symbol and number in the bottom of liquor bottles used by a parent corporation and its wholly-owned subsidiaries which engage in the manufacture and bottling of distilled spirits. In each of the above situations, such letter or letters should be separated from the permit symbol and number so as not to be confused with the required indicia. Since these additional marks are optional, liquor bottles so marked may be used interchangeably by the parent company and wholly-owned subsidiaries, as provided in section 175.60 of the regulations, whether or not the spirits are bottled under trade names.