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4900

RULES AND REGULATIONS

day on which the transactions occur.
Where the making of the entries is de ferred to the next business day, as au thorized herein, appropriate memoranda shall be maintained for the purpose of making the entries correctly. The pro prietor whose separate record has been approved by the district supervisor shall make a notation on Record 52 or Form 52-E in the column for reporting serial numbers as follows: Serial numbers shown on commercial records per au thority dated___________________

183.405 Separate record of serial 52-E, 129, 1442, 1443-A, 1443-B, 1468-A, numbers of cases. Serial numbers of B, C, D, E, and F, 1478, 1488 and Rec cases of distilled spirits disposed of need ord 52.
not be entered on Record 52 or Form 3. It is found that compliance with the 52-E, provided the proprietor keeps in notice and public rule-making procedure his place of business a separate record, o f the Administrative Procedure Act 5, approved by the district supervisor, U. S. C. 1001 et seq. is unnecessary in showing such serial numbers, with nec connection with the issuance of these essary identifying data, including the regulations for the reason that the date of removal and the name and ad changes made are of a liberalizing char dress of the consignee. Such separate acter.
4.
This Treasury decision shall be efrecord may be kept in book form includ ing loose-leaf books or may consist of fective on the 31st day after the date of commercial papers, such as invoices or its publication in the F e d e r a l R e g is t e r .
bills. Such books, invoices, and bills Secs. 3070, 3101, 3103, 3121 c, 3124 a shall be preserved for a period of four 6, 3171, 3176, t R. C.; 26 U. S. C. 3070, years and in such a manner that the re 3101, 3103, 3121 c , 3124 a 6, 3171, quired information may be ascertained 3176
readily therefrom, and during such period shall be available during business seal G e o . J. S c h o e n e m a n , hours for inspection and the taking of Commissioner of Internal Revenue.
abstracts therefrom by revenue officers.
Approved: August 2, 1949.
Entries shall be made on such separate approved record before the close of the T h o m a s J. L y n c h , business day next succeeding the day on Acting Secretary of the Treasury.
which the transactions occur. Where F . R. Doc. 49-6427; Filed, Aug. 8, 1949;
the making of the entries is deferred to 9:00 a. m .
the next business day, as authorized herein, appropriate memoranda shall be maintained for the purpose of making the entries correctly. The proprietor T . D. 6715
whose separate record has been approved P a r t 183 P r o d u c t i o n o f D i s t i l l e d by the district supervisor shall make a S p ir it s notation in the column for reporting serial numbers, as follows: Serial num RECORDS AND REPORTS
bers shown on commercial records per 1.
Sections 183.399, 183.404 and 183.405authority d a ted ______________________ .
of Regulations 4 26 CFR, Part 183 ap Secs. 2857, 3176, 4041,1. R. C.
proved February 28, 1940, are amended 2. These amendments are intended for to read as follows:
the purpose of allowing additional time 183.399 Record of distillery opera for making required entries in Forms tions, Form 1598. Thé distiller shall 1598, Record 52 and Form 52-E.
keep a record of the distillery operations 3. It is found that compliance with the on Form 1598, Distillers Report of Oper notice and public rule-making procedure ations at Distillery N o . _________ En of the Administrative Procedure Act 5, tries shall be made as indicated by the U. S. C. 1001 et seq. is unnecessary in headings of the various columns and lines connection with the issuance of these and in accordance with the instructions regulations for the reason that the printed on the form, and as set forth in changes made are of a liberalizing char the regulations in this part, before the acter.
close of the business day next succeeding 4. This Treasury decision shall be ef the day on which the transactions occur.
fective on the 31st day after the date of Where the making of the entries is de its publication in the F e d e r a l R e g i s t e r .
ferred to the next business day, as herein Secs. 2841, 2857, 3171, 3176, 4041,1. R. C.;
authorized, appropriate memoranda shall 26 U. S. C. 2841, 2857, 3171, 3176, 4041
be kept for the purpose of making the entries correctly. Form 1598 will be kept seal G e o . J. S c h o e n e m a n , at the distillery as a permanent record, Commissioner of Internal Revenue.
in bound form, subject to inspection by Approved: August 2, 1949.
Government officers at any reasonable hour. Secs. 2841, 3171, 3176, I. R. C.
T h o m a s J. L y n c h , Acting Secretary of the Treasury.
183.404 Time of making entries.

182.787 Forms 129 and 1468-A, B, C, D, E, and F. The proprietor shall keep a monthly record on Forms 129
and 1468-A, B, C, D, E, and F, in tripli cate, of all alcohol and dénaturants used for dénaturation, and removed either before or after dénaturation during the month, and on hand the first and last of the month. Entries shall be made on the forms before the close of the business day next succeeding the day on which the transactions occur, except that sum mary entries will be made at the close of the month. 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.

182.822 Record, Form 1478. Every bonded dealer holding permit to deal in specially denatured alcohol must keep Form 1478, in triplicate, covering his transactions for each month. One copy of the form shall be retained by the bonded dealer and the two remaining copies must be forwarded by the bonded dealer on or before the fifth day of the succeeding month to the district super visor. There will be entered daily the details of all specially denatured alcohol received, and when received from a de naturing plant the number of such plant shall be entered in the column provided therefor. The amount of specially de natured alcohol lost from each lot in transit to the bonded dealers storeroom will be entered in the proper column on the same line with the quantity reported received in such lot. The quantities re ported lost in transit will not be included in the losses in the storeroom reported in the summary. Details will be entered daily of all specially denatured alcohol disposed of to manufacturers or other bonded dealers or any other disposition of such specially denatured alcohol. The number of the basic permit of the manu facturer or bonded dealer to whom spe Daily entries shall be made on Record 52
cially denatured alcohol is shipped shall and Form 52-E, as indicated by the head also be appropriately entered. Where ings of the various columns and in ac several packages are shipped or delivered cordance with the instructions on the on the same day to the same person, the forms before the close of the business day aggregate quantity so shipped or deliv next succeeding the day on which the ered may be stated on one line. The re transactions occur. Where the pro quired entries shall be made in the form prietor of a tax-paid premises defers the before the close of the business day next making of the entries to the next busi succeeding the day on which the transac ness day, as authorized herein, he shall tions occur. Where the making of the maintain a separate record, such as in entries is deferred to the next business voices, of the removals of distilled spirits, day, as authorized herein, appropriate showing the removal data required to be memoranda shall be maintained for the entered on Record 52 or Form 52-E, and purpose of making the entries correctly.
appropriate memoranda of other trans

actions required to be entered on such 2.
These amendments are intended for records, for the purpose of making the entries correctly. Secs. 2857, 3176, the purpose of allowing additional time for making required entries in Forms I. R. C.

F .

R.

Doc.

49-6428; Filed, 9:00 a. m .

A u g.

8, 1949;

T . D. 5716
P art
184 P r o d u c t i o n
of
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randy
RECORDS AND REPORTS

1.
Sections 184.418, 184.423 and 184.424
of Regulations 5 26 CFR, Part 184 ap proved February 28, 1940, are amended to read as follows:
184.418 Record of distillery opera tions, Form 15. The distiller shall keep a record of the distillery operations on Form 15, Monthly Return of Fruit Dis tiller. Entries shall be made as indi cated by the headings of the various