Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 57-83

1957-1 C.B. 563

Full Text

Rev. Rul. 57-83

The tax or beer lost through breakage after removal from the brewery and upon or after receipt of the beer on the premises of a brewer's wholesale branch is subject to the refund provisions of section 245.163 of the Beer Regulations, provided the branch is wholly owned and operated by the producing brewer and that title to the beer remains with the brewer at the time of the loss. No official forms or records have been prescribed solely for the purpose of supporting claims for refund of taxes on such losses. However, if the records of receipts, sales, inventories, and breakage are kept accurately at the branch pursuant to section 245.225 of the regulations, such records will, in most cases, adequately support a claim for refund. See also Revenue Ruling 55-343, C.B. 1955-1, 568, which relates to the monthly filing of claims for losses due to breakage, etc., before title to the beer is transferred to another person.