Rev. Rul. 54-199

A composite case of liquor, consisting of different brands and kinds of liquors which are the product of one producer or various producers, may be made up on wholesale liquor dealer premises. Section 194.216 of Regulations 20 provides that where the sale of such liquors to the same person on the same day does not exceed 10 gallons, the entry of such items in Record 52 `Wholesale Liquor Dealer's Record' and report, Form 52B, `Wholesale Liquor Dealer's Monthly Report,' shall be stated as `Miscellaneous' or `Misc.' and shall show the date, the name and address of the person to whom sold, and the quantity. Where the sale of such liquors is in a quantity in excess of 10 gallons, the information required by the headings of columns 4 to 6 (name, registry or permit number, and State or country) of Record 52, Part 2, and transcript thereof on Form 52B shall be furnished. Brackets may be placed around the names of the several producers shown in column 4 and around the applicable serial numbers of the composite cases shown in column 13 of such forms. The serial numbers of the composite cases should be marked with an asterisk, or other mark, identifying such cases.

A wholesale liquor dealer receiving cases made up on other wholesale liquor dealer premises will report such receipts in the normal manner on Record 52, Part 1, and on the transcript thereof on Form 52A, `Wholesale Liquor Dealer's Monthly Report,' except that in the column headed `By Whom Distilled, Rectified or Bottled' the name and permit number of the wholesale liquor dealer from whom the liquors were received should be shown.