Rev. Rul. 63-42

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, for purposes of section 6418(a) of the Code, "poultry" is considered to be "livestock." Accordingly, upon the use of any manufactured sugar (or article manufactured therefrom) in the production of poultry feed, there may be made to the person so using the manufactured sugar a payment in the amount of any tax paid under section 4501(a) of the Code with respect thereto.