Voglio sapere a riguardo di…

T u esd a y
, A ugust
9, 1949

the close of the business day next suc ceeding the day on which the transac tions occur. Where the making of the entries is deferred to the next business day, as authorized herein, appropriate memoranda shall be maintained for the purpose of making the entries correctly.
Where a separate record has been ap proved by the district supervisor, nota tion shall be made in the column for re porting serial numbers that Serial num bers shown on commercial records per authority, dated --------------------
Secs. 2857, 2858, 3171, 3176, 3254, 3360, 4041, I. R. C.
S u b p a r t I I P r o d ucts C o m in g I n t o t h e
4899

FEDERAL REGISTER
3. It is found that compliance with the notice and public rule-making procedure of the Administrative Procedure Act 5
U. S. C. 1001 et seq. is unnecessary in connection with the issuance of these regulations for the reason that the changes made are of a liberalizing character.
4. This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F e d e r a l R e g i s t e r .

shall be maintained for the purpose of making the entries correctly.

182.646 Form 1443-B. The "proprie tor shall keep monthly record on Form 1443-B, Report of Alcohol in Packages, in triplicate. There shall be entered daily the quantity of alcohol transferred at the warehouse to packages or received in packages from other bonded ware houses and the quantities withdrawn for shipment in packages from the. ware Secs. 2857, 2858, 3171, 3176, 3254, 3350, house. Entries of withdrawals of alcohol 3360, 4041,1 R. C.; 26 U. S. C. 2857, 2858, for tax-payment and deposit in the tax3171, 3176, 3254, 3350, 3360, 4041
paid storeroom if any should show the seal G e o . J. S c h o e n e m a n , disposition of such alcohol to the pro Commissioner of Internal Revenue.
prietor of the warehouse for such pur U n it e d S t a t e s F r o m t h e V ir g in I s l a n d s pose. When alcohol is withdrawn in Approved: August 2, 1949.
RECORDS AND REPORTS
packages directly from receiving tanks in Thomas J. Lynch, an industrial alcohol plant on the same 180.142 Time of making entries.
Acting Secretary of the Treasury.
premises, it shall be regarded, for ac Daily entries shall be made on Record 52
P . R. Doc. 49-6438; Piled, A u g. 8, 1949;
counting purposes, as having been con and Form 52E, as indicated by the head 9:02 a. m .
structively warehoused and all records of ings of the various columns, and in ac production, depositing, and withdrawal cordance with instructions printed there of such alcohol shall be made as for on, before the close of the business day alcohol actually entered into the ware next succeeding the day on which the T . D . 5714
house in original packages or in storage transactions occur. Where the making tanks. The required entries shall be P a r t 182 I n d u s t r i a l A l c o h o l of the entries is deferred to the next made in the form before the close of the business day, as authorized herein, a sep RECORDS AND REPORTS
business day next succeeding the day on arate record, such as invoices, shall be 1.
The first paragraph of 182.455, the which the transactions occur. Where kept, of the removals of distilled spirits, the making of the entries is deferred to first paragraph of 182.645, the first showing the removal data required to be the next business day, as authorized paragraph of 182.646, 182.648 a , b , entered on Record 52 and Form 52E, and herein, appropriate memoranda shall be the first paragraph of 182.787, and the appropriate memoranda of other trans maintained for the purpose of making first paragraph of 182.822 of Regula actions required to be entered on such the entries correctly.
tions 3 26 CFR, Part 182 approved records for the purpose of making the

March 6, 1942, are amended to réad as entries correctly. Secs. 2857, 2858, 3171, 182.648 Record at tax-paid premises, follows :
3176, 3254, 3350, 4041, L R. C.
Record 52, Forms 52-A, 52-B, 52-E, and 180.143 Separate record of serial 182.455 General. The proprietor 338 a Time of making en numbers of cases. Serial numbers of Of every industrial alcohol plant shall tries. Entries shall be made on Record cases of distilled spirits disposed of need keep a monthly record on Forms 1442. 52 and Form 52-E, as indicated by the not be entered on Form 52E, provided the and 1488 if a bonded warehouse is not headings of the various columns and in respective proprietor keeps in his place maintained on the industrial alcohol accordance with Instructions printed on of business a separate record, approved plant premises, in triplicate, as here the forms before the close of the business by the district supervisor showing such inafter provided. All of the information day next succeeding the day on which serial numbers, with necessary identify called for in eachjtorm, as indicated by the transactions occur. Where the ing data, including the date of removal the headings of columns and lines of the making of the entries is deferred to the and the name and address of the con form and the instructions printed next business day, as authorized herein, signee. Such separate record may be thereon or issued in respect thereto, and the proprietor shall maintain a separate kept in book form including loose-leaf as required by the regulations in this record, such as invoices, of the removals books or may consist of commercial part, will be given. Entries shall be of alcohol, showing the removal data re papers, such as invoices or bills. Such made on the forms before the close of quired to be entered on Record 52 or books, invoices, and bills shall be pre the business day next succeet_ng the day Form 52-E, and appropriate memoranda served for a period of four years and in on which the transactions occur, except of other transactions required to be en such a manner that the required infor that summary entries will be made at tered on such records, for the purpose of mation may be ascertained readily there the close of the month. Where the making the entries correctly.
from, and during such period, shall be making of entries is deferred to the next b Separate record of serial numbers available during business hours for in business day, as authorized herein, ap of cases. Serial numbers of cases of al spection and the taking of abstracts propriate memoranda shall be main cohol disposed of need not be entered therefrom by internal revenue officers.
tained for the purpose of making the on Record 52 or Forpi 52-E provided the Entries shall be made on such separate entries correctly.
proprietor keeps in his place of business

approved record before the close of the a separate record approved by the dis business day next succeeding the day on 182.645 Form 1443-A. The proprie trict supervisor showing such serial num which the transactions occur. Where tor of every bonded warehouse shall bers with necessary identifying data, in the making of the entries is deferred to keep a monthly record, Form 1443-A, cluding the date of removal and the name the next business day, as authorized Report of Uncoopered Alcohol, and and address of the consignee. Such herein, appropriate memoranda shall be render monthly reports thereon, in tripli separate record may be kept in book form maintained for the purpose of making cate, of all uncoopered alcohol produced, including loose-leaf books or may con the entries correctly. Where a separate received, and disposed of. Before the sist of commercial papers, such as in record has been aprfroved by the district voices or bills. Such books, invoices, or close of the business day next succeeding supervisor, notation shall be made in the bills shall be preserved for a period of the day on which the transactions occur column for reporting serial numbers that four years and in such a manner that entries shall be made in the respective Serial numbers shown on commercial the required information may be ascer columns of the quantity of alcohol pro records per authority, dated--------------
tained readily therefrom and during duced and deposited in the warehouse, or Secs. 2857, 2858, 3171, 3254, 3350, 4041, such period shall be available during bus received in bond at the bonded ware r. r . c .
iness hours for inspection and the taking house, or packages filled, and the quanti of abstracts therefrom by revenue o f 2.
These amendments are intended for ties withdrawn for shipment uncoopered.
ficers. Entries shall be made on such Where the making of the entries is de the purpose of allowing additional time separate approved record before the close ferred to the next business day, as au for making required entries in Record 52
of the business day next succeeding the thorized herein, appropriate memoranda and Form 52E.