Rev. Proc. 60-19

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to extend the experimental study for removing excess color from white wines, other than vermouth, established by Revenue Procedure 58-21, C.B. 1958-2, 1138, and previously extended by Revenue Procedure 59-29, C.B. 1959-2, 945.

SEC. 2. BACKGROUND.

In order to determine a practical application of section 240.527 of the Wine Regulations in regard to the removal of excess color from white wines with the use of activated carbon, Revenue Procedure 58-21 announced the start of an experimental study to expire June 30, 1959, and invited the participation of proprietors of bonded wineries and bonded wine cellars. Revenue Procedure 59-29 continued this study through June 30, 1960.

SEC. 3. CONTINUATION OF EXPERIMENTAL STUDY.

The experimental study respecting the removal of excess color from white wines is continued through June 30, 1961, under the procedure and conditions prescribed in Revenue Procedure 59-29.

SEC. 4. EVALUATION OF STUDY.

Before the expiration of this extension and after the evaluation of the experimental study, the Internal Revenue Service will include in the Wine Regulations, 26 CFR Part 240, procedures for removing excess color from wines. It appears, at present, that treatment of wine for this purpose, under the regulations, can be more limited than has been permitted under the experimental study, since no indication of need for the maximum permissible treatment has developed.

SEC. 5. EFFECT ON OTHER DOCUMENTS.

The provisions of Revenue Procedure 57-35, C.B. 1957-2, 1108, continue to be inapplicable during the experimental period established by this Revenue Procedure.

SEC. 6. 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.