Rev. Rul. 58-449

Section 212.16(e) of the Regulations relating to Formulas for Denatured Alcohol provides, in part, that special industrial solvents must be shipped in containers having a capacity of 50 gallons or more. Held , such restriction on shipments of solvents does not prohibit the shipment of special industrial solvents in smaller containers to prospective customers for the purpose of sample evaluation and not for sale. Accordingly, special industrial solvents manufactured with specially denatured alcohol may be shipped in containers of less than 50 gallons to industrial accounts for such sample purposes.