Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 64-22

1964-1 C.B. 585

Caution: Superseded by Rev. Rul. 66-131

Full Text

Rev. Rul. 64-22 /1/

Section 270.211 of the Manufacture of Tobacco Products Regulations and section 275.71 of the Regulations relating to the Importation of Tobacco Materials, Tobacco Products, and Cigarette Papers and Tubes, do not prohibit the use of outer containers for packages of tobacco products. Held , packages of manufactured tobacco, cigars, or cigarettes may be enclosed in outer containers which may be sealed. Internal revenue officers are, of course, authorized to open such outer containers in the course of their inspection of tobacco products so packaged.

Revenue Ruling 56-194, C.B. 1956-1, 545, is hereby superseded.

/1/ Prepared pursuant to Revenue Procedure 62-24, C.B. 1962-2, 489.