Rev. Rul. 54-543

Section 5243(c) of the Internal Revenue Code of 1954 (section 2903(g) of the 1939 Code) and section 185.934 of Regulations 10 provide that no trade mark shall be put upon any bottle of distilled spirits bottled in bond unless the real name of the actual bona fide distiller, or the name of the individual, firm, partnership, corporation, or association, in whose name the spirits were produced and warehoused, shall also be placed conspicuously on such bottle. Held, where spirits to be bottled in bond are produced and warehoused under a trade name, both the distiller's real name and the trade name, in equal prominence may appear on the label, e.g., `Distilled by _ _ Co., d.b.a. _ _ .'