Rev. Rul. 54-201
Rev. Rul. 54-201; 1954-1 C.B. 325
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 62-75
Bulk shipments of ethyl acetate and proprietary solvents may be made by barge provided authority is first obtained therefor and the procedure prescribed for tank car and tank truck shipments of such materials as set forth in sections 182.841(b) and 182.847(a) of Regulations 3 is followed. Suitable dock and storage facilities must be made available. The carrier operating the barge in such cases should be one engaged in the regular transportation of merchandise and qualified to make interstate shipments, or the barge should be owned, operated, or controlled by the producer or his bona fide agents. The shipment, sale, and delivery and/or repackaging of the proprietary solvents and ethyl acetate must otherwise conform with the applicable provisions of Regulations 3.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available