Rev. Rul. 65-116

Treasury Decision 6762, C.B. 1964-2, 566, amended 26 CFR 175.101 to permit the exportation of empty liquor bottles, under permit, for use abroad. Revenue Ruling 54-288, C.B. 1954-2, 465, cited the provisions of regulations authorizing the exportation of empty indicia liquor bottles under permit for the packaging of distilled spirits to be imported into the United States, and held that bottles to be exported for use abroad (not to be reentered into the United States) may not bear the indicia prescribed for domestic purpose, except for bottles to be used for rebottling spirits previously exported in indicia bottles (replacing similar bottles which are to be destroyed).

Held , pursuant to the amendment of 26 CFR 175.101, empty liquor bottles bearing indicia may be exported for unrestricted use abroad.

Revenue Ruling 54-288, C.B. 1954-2, 465, is hereby superseded.