Rev. Rul. 58-448
Rev. Rul. 58-448; 1958-2 C.B. 995
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
Section 182.857 of the Regulations relating to Industrial Alcohol requires that sales of rubbing alcohol compound to purchasers by retail druggist must be made through a registered pharmacist who will, at the time of sale, write or stamp across the brand label in contrasting colors the words `Sold by' followed by his (the pharmacist's) name and the address of the retail drug store where the sale is made. Held, under the provisions of section 182.857 of the regulations, where it is evident that the purchaser intends to use the product for external purposes and not for resale, rubbing alcohol compound manufactured with specially denatured alcohol may be sold in customary retail quantities by responsible employees of a retail druggist under the general supervision of the registered pharmacist whose name is written or stamped on the brand label.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available