Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 62-24

1962-1 C.B. 350

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Rev. Rul. 62-24

Section 5201(a) of the Internal Revenue Code of 1954 provides, in part, that proprietors of distilled spirits plants shall conduct their rectification operations under such regulations as the Secretary of the Treasury or his delegate shall prescribe. Section 201.422 of the Distilled Spirits Plants Regulations provides, in part, that every rectifier shall file with the Director, Alcohol and Tobacco Tax Division, on Form 27-B Supplemental, Formula and Process for Rectified Products, a statement of each formula and process by which he intends to rectify spirits or wines. A rectifier shall not use a formula or process in the manufacture of any rectified product until he has received approval therefor.

Held , where there is a change in the proprietorship of the distilled spirits plant and the incoming (successor) proprietor desires to adopt the previously approved rectified products formulas on the Form 27-B supplemental of the outgoing proprietor, in lieu of filing new formulas for each product, the successor proprietor may file an application, in quadruplicate, for approval by the Director. The application should list the formulas for adoption by (1) formula number, (2) name of product, (3) rate of tax, and (4) date of approval. It should be clearly shown in the application that the outgoing proprietor has authorized the use of its previously approved formulas by the successor proprietor.