Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 58-22

1958-1 C.B. 597

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Rev. Rul. 58-22

The formula requirements for standard proprietary and special industrial solvents are met when sufficient amounts of ethyl acetate having an ester content greater than 85 percent are used to produce a proprietary or special industrial solvent having the same composition as called for by the standard proprietary or special industrial solvent formula. Approved formulas on Form 1479-A, Formula for Preparation Made With Specially Denatured Alcohol, covering proprietary and special industrial solvent formulas are not required to be amended to show the use of ethyl acetate of higher ester content.