Rev. Rul. 54-392

Advice is requested whether a wine bottler may place on packaged or bottled wine a label identifying the wholesale or retail distributor, even though such labeling is not covered by the bottler's Certificate of Label Approval, Form 1649.

In order to obviate the necessity of resubmitting applications on Form 1647, "Application for Certificate of Label Approval under the Federal Alcohol Administration Act," to include strip labels identifying a wholesale or retail distributor in those cases where the bottler has been requested to attach such labels, the Internal Revenue Service authorizes bottlers to use strip labels, although not covered by certificates of label approval, merely identifying the wholesale or retail distributor of the distilled spirits, wines, or malt beverages, as the case may be, bottled by them and containing no reference to the characteristics of the product. Such procedure will eliminate the delay in shipment resulting from the necessity of securing a new certificate of label approval for each name used.

/*/ This Revenue Ruling was superseded by Rev. Rul. 55-169, I. R. B. 1955-12, 23.