Rev. Rul. 57-290

In order to meet the needs of chemical, medical, and school laboratories not eligible to obtain tax-free alcohol for laboratory use under section 182.164 of the Industrial Alcohol Regulations, specially denatured alcohol Formula 3-A has been approved for use in the manufacture of reagent alcohol. The reagent alcohol may be manufactured by specially denatured alcohol permittees engaged in the laboratory supply business, and may be sold only to such laboratories and other scientific users. It shall contain 95 parts by volume of specially denatured alcohol Formula 3-A and five parts by volume of isopropyl alcohol, and shall be labeled as follows:

 Front Label: REAGENT ALCOHOL                    3A-95 parts by vol.