Tax Notes logo

Rev. Proc. 63-19


Rev. Proc. 63-19; 1963-2 C.B. 753

DATED
DOCUMENT ATTRIBUTES
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Proc. 63-19; 1963-2 C.B. 753

Obsoleted by Rev. Rul. 72-247

Rev. Proc. 63-19

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to outline the method of reporting strip stamps used for restamping bottled spirits when the spirits are not rebottled.

SEC. 2. REVISED FORM 2260.

Form 2260, Monthly Report of Bottle Strip Stamps, is being revised as of July 1963 to provide additional space for reporting strip stamps used for restamping without rebottling.

SEC. 3. INTERIM MODIFICATION OF FORM 2260.

Proprietors required to submit reports on Form 2260 will, commencing with the report submitted for the month of July 1963 and continuing until the receipt of the July 1963 revision of Form 2260, report at line 7 of the form all strip stamps used for restamping without rebottling. Such entries at line 7 will be appropriately identified and will include strip stamps used off plant premises as well as those used on the premises. On receipt of Form 2260, revised July 1963, the use of prior revisions of the form will be discontinued.

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.

DOCUMENT ATTRIBUTES
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Copy RID