Rev. Proc. 57-17

SECTION 1. PURPOSE.

The purposes of this Revenue Procedure are to inform brewers of the revision of Form 103, Brewer's Monthly Report of Operations, to permit the showing of the serial numbers of Forms 2034, Beer Tax Return, filed to cover taxable removals during the period covered, and to provide interim instructions to be followed in preparing reports on the January 1957 revision of Form 103.

SEC. 2. BACKGROUND.

The 1955 edition of the Beer Regulations required that brewers prepare Forms 2034 in quadruplicate so that a copy of each day's return could, for audit purposes, be accumulated and forwarded to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, at the end of the month with Form 103. The 1957 edition of such regulations relieves brewers of this requirement. However, it is desirable that there be restored a definite tie-in between the taxable quantities reported on Form 103 and the Forms 2034 relating thereto. It has been determined that the serial numbers of Forms 2034 will satisfactorily serve this purpose. Accordingly, the Form 103 has been revised to provide for the showing of the serial numbers in section I, above line 1 of column (a).

SEC. 3. METHOD OF REPORTING SERIAL NUMBERS.

Until the new revised Form 103 is available, it will be necessary for brewers to make a special entry on the current revision of the form reading `Forms 2034, Ser. Nos. -- to --, incl.' Such special entry should be made in the blank space in column (a) immediately below section I title.

SEC. 4. INQUIRIES.

Inquiries regarding this Revenue Procedure should refer to the number thereof and should be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.