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Revenue Ruling

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 Rev. Rul. 63-56

1963-1 C.B. 396

Full Text

Rev. Rul. 63-56 /1/

Section 175.17 of the Federal Container Regulations defines liquor bottles as containers made of glass, earthenware, or other suitable material approved by the Director, Alcohol and Tobacco Tax Division. Held , wood is not considered to be a suitable material for the manufacture of liquor bottles. Therefore, wooden containers of a capacity of one wine gallon or less may not be approved as liquor bottles for the packaging of domestic or imported distilled spirits for sale at retail.

Revenue Ruling 54-236, C.B. 1954-1, 309, is hereby superseded.

/1/ Prepared pursuant to Revenue Procedure 62-17, C.B. 1962-2, 407.