Rev. Rul. 60-297

Section 245.155 of the Federal Beer Regulations provides that undelivered beer returned to the brewery on the same business day it is removed shall be returned to stock, and need not be accounted for as having been removed for consumption or sale. Held , kegs or cases of beer which are undelivered because of having suffered losses less than their original contents and which are returned to the brewery on the same day that they were removed may be considered as coming within the scope of section 245.155 of the regulations. Upon the return of such containers to the brewery, the original contents should not be entered into the brewery record as a removal from the brewery, but the records should support the quantity of returned undelivered beer and also accurately reflect the losses. However, in the event the contents of a keg or case are completely destroyed, the loss should be considered as a casualty and a claim for such loss made under section 245.163 of the regulations.