Rev. Rul. 63-41

Section 6418(a) of the Internal Revenue Code of 1954 provides that upon the use of any manufactured sugar, or article manufactured therefrom, as livestock feed, or in the production of livestock feed, or for the distillation of alcohol, there shall be paid by the Secretary of the Treasury or his delegate to the person so using such manufactured sugar, or article manufactured therefrom, the amount of any tax paid under section 4501(a) of the Code with respect thereto.

Held, under the provisions of section 6418(a), the amount of any tax paid under section 4501(a) of the Code with respect to manufactured sugar manufactured in the United States may be paid to the person so using such manufactured sugar for the distillation of all types of alcohol known as "polyhydric alcohols." The inclusion of "polyhydric alcohols" within the scope of the term "alcohol" for purposes of section 6418(a) is in harmony with the meaning of that term as it is specifically defined in section 212 of the Sugar Act of 1948, 7 U.S.C. 1122, as amended by section 11 of the Sugar Act Amendments of 1962, 76 Stat. 163. The cited provisions of the Sugar Act relate, among other things, to the exemption from certain quotas of any sugar or liquid sugar produced or manufactured in the United States for the distillation of "alcohol, including all polyhydric alcohols."