Rev. Rul. 54-322

Advice is requested whether the letter `A' may precede the serial number on cases of distilled spirits containing quarts or fifths and the letter `B' may precede the serial number on cases containing pints or half-pints.

Section 185.941 of Regulations 10 provides in part that each case of distilled spirits filled in the bottling-in-bond department of an internal revenue bonded warehouse must be numbered serially beginning with No. 1 for the first case filled.

The use of letters `A' and `B' preceding serial numbers on cases of bottled-in-bond spirits to indicate separate case series, such as those from individual bottling lines producing different size bottles or cases, is considered practicable and within the intendment of the regulations respecting the use of serial numbers and may, therefore, be authorized.