Rev. Rul. 61-150

Section 201.11 of the Distilled Spirits Plants Regulations defines the term `package' to mean `A cask, or barrel or similar wooden container, or a drum or similar metal container.' Section 201.515 of the regulations requires that the prescribed marks and brands for packages of distilled spirits shall be placed on one head which shall be called the Government head. This latter section does not include a provision for variation from such requirement in respect of small packages, as was the case under section 182.519 of prior regulations under which proprietors of industrial alcohol plants, for many years, marked small, cylindrical, steel containers, having a capacity of ten gallons or less, on their sides rather than on their heads. Section 201.515 of the regulations does, however, provide for marking `other containers' on their sides. Held , where proprietors of distilled spirits plants prefer to place the required marks on the sides of those cylindrical steel containers which have a capacity of ten gallons or less, such proprietors may file applications with the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax, under section 201.62, for permission to do so, as an alternative to placing such marks on the heads of the containers.