Rev. Proc. 57-22

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to insure uniform reporting on Form 52 C, Monthly Report-Internal Revenue Bonded Warehouse, as to removals, losses, destruction, and tax gallons.

SEC. 2. BULK REMOVALS.

All spirits removed by the warehouseman, except spirits which have been bottled in bond, should be reported on line 1, `Bulk removals.' This includes transfers in bond, as well as withdrawals after taxpayment or without payment of tax.

SEC. 3. REMOVALS IN CASES.

All bottled-in-bond spirits removed by the warehouseman should be reported on line 2, `Removals in cases.' This includes transfers in bond, as well as withdrawals after taxpayment or without payment of tax of bottled-in-bond spirits.

SEC. 4. LOSSES, DESTRUCTION, ETC.

Losses of untaxpaid spirits by theft, casualty, or voluntary destruction should be reported on line 3, and an explanation of the entry should be given under the heading `Remarks' appearing immediately below line 4 of Form 52 C.

SEC. 5. TAX GALLONS TO BE REPORTED.

The tax gallons reported in column (b) should reflect the gauge gallons reported on withdrawal papers, whether withdrawn on the original gauge or after regauge.

SEC. 6. INQUIRIES.

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