Rev. Rul. 58-513

Advice has been requested whether the proprietor of an industrial alcohol plant may be relieved from showing on Form 1431, Application by Proprietor of Industrial Alcohol Plant, Bonded Warehouse, or Denaturing Plant, a detailed description of certain buildings located on bonded premises which are not used in the actual manufacture and storage of alcohol. Advice has also been requested whether such proprietors may be relieved from listing certain equipment on the form.

The pertinent sections of Chapter 51 of the Internal Revenue Code of 1954 and the regulations relating to distilled spirits require that persons desiring to establish industrial alcohol plants, bonded warehouses, distilleries, rectifying plants, etc., must file an application for a permit to operate, showing, among other things, a description of the premises, including buildings, rooms, and equipment. The following forms are prescribed for such use:

Form 27-A Notice by Distiller

Form 27-B Rectifier's Notice

Form 27-D Application by Proprietor of Internal Revenue Bonded Warehouse

Form 27-E Notice by Proprietor of Taxpaid Bottling House

Form 27 1/2 Fruit Distiller's Notice

Form 571 Application by Proprietor of Distillery Denaturing Bonded Warehouse

Form 1431 Application by Proprietor of Industrial Alcohol Plant, Bonded Warehouse, or Denaturing Plant

It has been determined that the detailed description, on such applications, of buildings which, although located on the bonded or registered premises, are not required for use in the operations for which the premises are established, serves no useful purpose. Similarly, only a general description and the location of equipment, other than the equipment specified on the particular form, is necessary. Accordingly, it is held that only a general description, containing a statement of the nature of use, type of construction, and general dimensions of buildings or rooms, on bonded premises which are not used in connection with the operation for which the premises were established, need be stated on the appropriate forms. All regular and permanent equipment, other than that required to be listed especially by the forms, should be listed as required by the instructions on the forms, but only general description and the location of such equipment need be shown.