Rev. Rul. 57-412

Section 220.698 of the Regulations relating to the Production of Distilled Spirits provides, in part, that where spirits are produced under a trade name, Form 1520, Report of Spirits Gauged, must show both the real name of the actual distiller and the trade name under which the spirits were produced. Held , such provision relates to operations by a distiller under different trade names or styles and is not applicable where a distillery is operated exclusively under a single basic trade name. Accordingly, where the distillery is operated under a single basic trade name, only such trade name need be shown on the Form 1520.