Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 55-43

1955-1 C.B. 617

Full Text

Rev. Rul. 55-43

Section 5(f) of the Federal Alcohol Administration Act provides in part that it is unlawful for a distiller or rectifier among others to publish or disseminate in any newspaper, periodical or other publication or any other printed or graphic matter, any advertisement of distilled spirits, if such advertisement is in interstate commerce or is calculated to induce sales in such commerce or is disseminated by mail unless it conforms with regulations designed, among other things, to prevent consumer deception and prohibit disparaging or false or misleading statements. Held , sales pamphlets relating to distilled spirits or wines which are not distributed to or shown to consumers or left with retailers but are to be exhibited to prospective wholesaler or retailer purchasers by a permittee's salesman constitute advertising within the meaning of section 5(f) of the Act