Rev. Rul. 60-382

Section 245.161 of the Beer Regulations provides, in part, that when a brewer possesses taxpaid beer (or beer on which the tax has been determined), which is removed from the market and which he desires to destroy, in his brewery or elsewhere, or which after return to the brewery he desires to recondition, use as material, or return to the stock of the racking room or bottling house, he shall give written notice of his intention, in triplicate to the Assistant Regional Commissioner, Alcohol and Tobacco Tax. Held , beer removed from the market and on which the brewer does not intend to file a claim for credit or refund of tax may be dumped by the brewer without the filing of a `Notice of Intent' and without supervision of the destruction of the beer. Brewers intending to dispose of beer in this manner must maintain the records required by section 245.225(h) of the regulations.