Rev. Rul. 54-266

Advice is requested as to the method of affixing the strip stamp to certain decanter-type containers having unusually large stoppers or closures.

Section 2903(b) of the Internal Revenue Code provides as follows:

Every bottle when filled shall have affixed thereto and passing over the mouth of the same a stamp denoting the quantity of distilled spirits contained therein and evidencing the bottling in bond of such spirits under the provisions of this section and sections 2904 and 2909, inclusive, and of the regulations prescribed hereunder.

By reason of the large closures on decanter-type containers for bottled-in-bond spirits, it is not always possible to affix the strip stamp so that portions of the stamp will extend an equal distance on two sides of the bottle and still will remain attached until the bottle is empty. Therefore, it is held that it will be satisfactory and in substantial compliance with the regulations in these instances to place the stamp so that it crosses over the entire top of the closure and reaches down one side of the closure and the container, and is securely affixed in such manner that the stamp will be broken when the container is opened.