Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 67-83

1967-1 C.B. 410

IRS Headnote

The requirements of 26 CFR 240.163 would be satisfied by the use of signs made of cardboard to identify fermenting and storage tanks in a bonded wine cellar.

Full Text

Rev. Rul. 67-83

The Internal Revenue Service has been asked whether the use of cardboard signs to identify fermenting and storage tanks on bonded wine cellar premises would satisfy the requirements of 26 CFR 240.163.

The use of cardboard signs to identify fermenting and storage tanks on bonded wine cellar premises would satisfy the requirements of 26 CFR 240.163, provided the cardboard is of sufficient durability to withstand continued use and such signs are coated with a waterproofing material so that they will be protected from the elements and the accidental spillage of wine.