Rev. Proc. 60-20

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to set forth the requirements of the Internal Revenue Service that (1) Form 244, Tank Certificate, will continue to be used on bottling tanks on bottling premises and (2) that Form 2634, Denaturation of Spirits, should be prepared in accordance with instructions on the form.

SEC. 2. FORM 244, TANK CERTIFICATE .

While no specific provision is made in the Distilled Spirits Plants Regulations for the use of Form 244 on bottling tanks on bottling premises, officers of the Internal Revenue Service will continue to verify the calibration of such tanks and to certify on Form 244 to their accuracy, before permitting the use of the tanks.

SEC. 3. FORM 2634, DENATURATION OF SPIRITS.

Form 2634 should be prepared in triplicate by proprietors of distilled spirits plants, in accordance with the instructions thereon, so that one copy may be furnished to the assigned Internal Revenue Officer as a notice of intent to denature, before the denaturation is commenced.

SEC. 4. INQUIRIES.

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