Rev. Rul. 67-82

The Director, Alcohol and Tobacco Tax Division, has been requested to determine whether wood alcohol having a specific gravity lower than the minimum provided for in 26 CFR 212.96 may be used in production of specially denatured alcohol formula No. 1. The request was made in an effort to gain an increase in the yield of wood alcohol from production materials.

Accordingly, samples of wood alcohol having a minimum specific gravity of 0.8072 were examined, and it has been determined that use of such alcohol would provide a degree of protection consistent with existing requirements. In view thereof, under the authority of 26 CFR 212.65 wood alcohol having the minimum specific gravity of 0.8072 at 15.56%A 1/15 .56%A1C. meeting all the other requirements of 26 CFR 212.96 may be used as provided by 26 CFR 212.16 in the production of SDA formula No. 1 and where the use of wood alcohol is otherwise required by internal revenue regulations.