Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 58-23

1958-1 C.B. 604

Full Text

Rev. Rul. 58-23

The Regulations relating to the Importation of Distilled Spirits, Wines, and Beer provide that red strip stamps may be shipped to a foreign country for attachment therein to bottles of distilled spirits for exportation to the United States. No similar provision is made in the applicable regulations with respect to the attachment in this country of the stamps of a foreign country to distilled spirits bottled in the United States for exportation to that foreign country. Permission has been requested for the attachment in the United States of Canadian strip stamps to distilled spirits bottled for exportation to Canada. Held , Canadian strip stamps may be attached to bottles of distilled spirits, bottled for export at an internal revenue bonded warehouse, a rectifying plant, or a taxpaid bottling house, for exportation to Canada, provided the attachment thereof in no way obscures the required export strip stamp. In order to avoid possible obscuration of the export strip stamp in such case, it is suggested that the Canadian strip stamp be affixed to the bottle first and that the required export strip stamp then be superimposed thereon at right angles, in the maner prescribed in the pertinent regulations.