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Rev. Proc. 60-25


Rev. Proc. 60-25; 1960-2 C.B. 1000

DATED
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Citations: Rev. Proc. 60-25; 1960-2 C.B. 1000

Obsoleted by Rev. Rul. 72-247

Rev. Proc. 60-25

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to set forth the correct disposition for Form 206, Withdrawal of Spirits, Specially Denatured Spirits or Wines for Exportation, in instances where the exporter is the proprietor of the bonded wine cellar.

SEC. 2. BACKGROUND.

Where the exporter is the proprietor of the bonded wine cellar from which the wine is to be withdrawn without payment of tax for exportation, use on vessels or aircraft, or transfer to foreign-trade zones, section 252.125 of the Exportation of Liquors Regulations and instruction No. 2 on Form 206 provide that, on removal of the wine, the proprietor shall forward one copy of Form 206 to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, retain one copy for his files, and deliver the original and remaining copy to the officer to whom the shipment is consigned, or in whose care it is shipped. On the other hand, section 252.122 of the regulations provides, in such instances, that all copies of Form 206 shall be filed with the Assistant Regional Commissioner.

SEC. 3. PROCEDURE.

.01 Where the exporter is the proprietor of the bonded wine cellar from which the wine is to be withdrawn without payment of tax for exportation, use on vessels or aircraft, or transfer to foreign-trade zones, he should, at the time of withdrawal of the wine, prepare a notice of such withdrawal on Form 206, in quadruplicate, and distribute the forms as provided in section 252.125 of the regulations and in instruction No. 2 on Form 206.

.02 Section 252.122 of the regulations will be amended to conform with related provisions of section 252.125 of the regulations.

SEC. 4. INQUIRIES.

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

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