Rev. Rul. 58-446

Section 5113(a) of the Internal Revenue Code of 1954 provides that no distiller who has given the required bond and who sells only distilled spirits of his own production after determination of tax, at the place of manufacture, or at the place of storage in bond, in the original packages shall be required to pay the special tax of a wholesale dealer in liquors on account of such sales. Held, in view of the obvious Congressional intent to exempt from the special tax, under certain conditions, distillers who sell only distilled spirits of their own production at the place of manufacture or storage in bond, the term `original packages' as used in section 5113(a) of the Code includes `new packages' filled pursuant to the provisions of sections 225.415 to 225.417, inclusively, of the Regulations relating to the Warehousing of Distilled Spirits, provided the packages are filled during the period the whisky is stored in an internal revenue bonded warehouse.