Rev. Rul. 54-561

A product conforming to the requirements of section 183.527(b) of Regulations 4 for `whisky distilled from rye mash' except that it is packaged in paraffin lined cooperage in lieu of reused cooperage shall be designated only as `whisky.' Such products would be eligible for use by a rectifier in the manufacture of rock and rye since it is whisky distilled from a rye mash as specified in section 21, Class 6(f) of Regulations No. 5. Form 1520, `Report of Spirits Gauged,' prepared at the time the spirits are taxpaid, may include a statement to the effect that the product is eligible for use as rye mash whisky in the manufacture of Rock and Rye.