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FEDERAL

RESISTER
934

VOLUME I

A /ITED

NUMBER 162

Washington, Wednesday, October 28, 1936
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T. D. 4703
P rocedure for th e D isp o s it io n of S in g l in g s R eporting o f B r an d t P roduced and G auged D istiller ies
and
the
F r u it
at
To District Supervisors and Others Concerned:
Pursuant to the authority conferred by the Act of March 3, 1877 17. S.
1934 ed., title 26, sec. 1259, Paragraphs 389, 445 and 447 of Regulations 7 issued May, 1930, P art 3, relative to the Production of Brandy, are hereby amended as follows:
Paragraph 389 is amended by adding the following subparagraph:
All singlings should, whenever practicable, be doubled and ready for gauging by or before the end of the m onth. Any singlings carried forward to the succeeding m onth should be doubled and ready for gauging and removal on or before .tbie 10th of th e m onth, otherwise singlings will be liable to tax as brandy.

Paragraph 445 is amended to read as follows:
Pak. 445. Form 15 w ill be kept by every fru it distiller for each m onth or portion of a m on th h is still is registered as in use, or brandy or distillin g m aterial rem ains on th e premises. At th e close of th e m on th and Im m ediately after all brandy produced during th e m onth has been gauged, b u t in no case later th an the 10th of th e succeeding m onth, th e distiller w ill render copies in duplicate of su ch form to th e D istrict Supervisor. The Form 15 kept by th e distiller will be retained a t h is distillery as a perm anent record, in bound form, subject to inspection by Gov ernm ent officers a t any reasonable hour.

Paragraph 447 is amended to m id as follows:
P ar. 447. The qu antity of brandy reported produced should be taken from th e gaugers reports on Form quantity of singlings produced will be determ ined by and reported in accordance w ith Paragraph 333 of th ese
in all cases 59%. The th e gauger regulations.

C h a s . T. R u ss e l l , Acting Commissioner of Internal Revenue.
Approved, October 22, 1936.
W a y n e C. T aylor , Acting Secretary of the Treasury.
seal

F. R. Doc. 3104Filed, October 26,1936; 3:16 p. m.J

R u les
of
P ractice and P rocedure B efore th e U
P rocessing T ax B oard of R ev ie w
nited
S tates
These rules are prescribed pursuant to the authority of section 906 d of the Revenue Act of 1936 49 Stat. 1648.
RULE 1--- DEFINED TERMS

When used in these rules, the term a Act means the Revenue Act of 1936 49 Stat. 1648.
b Board means the Board of Review established by Title VH of the Act.

c Chairman means the chairman of the Board.
d Division m e a n s a unit composed of one or more members of the Board assigned by the chairman.
e Presiding officer means a person designated and assigned to preside a t a hearing pursuant to the provisions of the Act.
f Cleric means the clerk of the Board.
g Person means: 1 an individual; 2 a trust or estate; 3 a partnership, including a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; 4 or a corporation, including associations, joint-stock companies, and insurance companies.
h Fiduciary means a guardian, trustee, executor, ad ministrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
i Commissioner means the Commissioner of Internal Revenue.
j Petitioner means a taxpayer whose claim for refund of processing tax has been disallowed, in whole or in part, by the Commissioner, and who has filed a petition with the Board.
RULE 2 BUSINESS HOURS

The office of the Board a t Washington, D. C., will be open each business day from 9 oclock a. m. to 4:30 oclock p. m.
RULE 3--- ADMISSION TO PRACTICE

A register will be maintained by the Board, in which will be entered the names of all who have been admitted to prac tice before it.
The following classes of individuals whom the Board finds, upon consideration of their applications, to be citizens of the United States, of good moral character, and to possess the requisite qualifications, may be admitted to practice before it:
a Attorneys a t law who are admitted to practice before the Supreme Court of the United States, or the highest court of any State, Territory, or the District of Columbia.
b Certified, licensed, or registered public accountants duly qualified under the law of any State, Territory, or the District of Columbia Corporations and firms will not be admitted or recognized.
An application under oath for admission to practice shall be addressed to the United States Processing Tax Board of Review, Washington, D. C., and must state the name, resi dence address, and offce address of the applicant, the appli cants connection as a member or associate of any firm of attorneys or accountants, the names of any professional so cieties of which the applicant is a member, and the time and place of his admission to the bar, or qualification as such public accountant. Such application shall be accompanied by a certificate of the clerk of the court in which the appli cant is admitted to practice to the effect th at he has been so admitted and is in good standing; or a certificate by the 1943