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 Rev. Rul. 62-7

1962-1 C.B. 355

Full Text

Rev. Rul. 62-7

Section 201.437(a) of the Distilled Spirits Plants Regulations provides that the rectification tax imposed by section 5021 of the Internal Revenue Code of 1954 will apply in the case of `the mingling of spirits produced by different distillers or at different distilleries, or of different ages (except as provided in section 201.447), or which differ in kind, or which are otherwise not homogeneous.' These provisions, are based on long established construction of the statutes and are intended to be applied in all cases. Held , in respect of the mingling of spirits of different ages under the provisions of section 5234(a)(1)(C) of the Code, the specific limitations as to the periods of storage set forth in sections 201.297(b) and 201.447(b) of the regulations will in general continue to be applied in determining the presumption of homogeneity. However, in any case where there is doubt as to homogeneity with respect to age characteristics, resort may be had to evidence adduced by chemical analysis in resolving the determination as to homogeneity or likeness in character as provided by the last sentence of section 201.447 of the regulations. Such determination may be made both as to spirits which are within and spirits which are beyond the limitations as to periods of storage prescribed in sections 201.297(b) and 201.447(b) of the regulations.