Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 61-62

1961-1 C.B. 797

Full Text

Rev. Rul. 61-62

Numerous applicants submitting application on Form 2607, Registration of Distilled Spirits Plant, for registration of their distilled spirits plants have included with their applications a complete list of all their permits and bonds, no matter where held. The purpose of section 201.132(e) of the Distilled Spirits Plants Regulations, in including in the application for registration a list of the applicant's operating and basic permits and of the qualification bonds, is to require applicants to show that they are properly qualified by permit and bond to conduct the activities specified in the Form 2607, at the location specified therein. Held , permits and bonds relating to locations and to activities other than those specified in the particular application for registration should not be listed by applicants on Form 2607.