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FEDERAL REGISTER

T u e s d a y , A u g u s t 9, 1949

columns and lines and in accordance with the instructions printed on the form, and as set forth in the regulations in this part. Except as provided in 184.419; the entries shall be made be fore the close of the business day next succeeding the day on which the trans actions 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.
Form 15 will be kept at the distillery as a permanent record, in bound form, sub ject to inspection by Government o f ficers at any reasonable hour. Secs.
2841, 3171, 3176, L R. C.
184.423 Time of making entries.
Daily entries shall be made on Record 52
and Form 52E, as indicated by the head ings of the various columns and in ac cordance with instructions p r i n t e d thereon before the close of business of the day next succeeding the day on which the transactions occur. Where the proprietor of a tax-paid premises de fers the making of entries to the next business day, as herein authorized, he shall maintain a separate record, such as invoices, of the removals of distilled spirits showing the removal data re quired to be entered on Record 52 or Form 52E and appropriate memoranda of other transactions required to be en tered on such records, for the purpose of making the entries correctly. Secs.
2857, 3176, I. R. C.
184.424 Separate record of serial numbers of cases. Serial numbers of cases of distilled spirits disposed of need not be entered on Record 5? or Form 52E, provided the proprietor keeps in his place of business a separate record, ap proved by the district supervisor, show ing such serial numbers, with necessary identifying data, including the date of removal and the name and address of the consignee. Such separate record may be kept in book form including loose-leaf books or may consist of com mercial papers, such as invoices or bills.
Such books, invoices, and bills shall be preserved for a period of four years and in such a manner that the required in formation may be ascertained readily therefrom, and during such period shall be available during business hours for inspection and the taking of abstracts therefrom by revenue officers. Entries shall be made on such separate record before the close of the business day next succeeding the day on which the trans actions 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.
The proprietor whose separate record has been approved by the district supervisor shall make a notation in the column for reporting serial numbers, as follows:
Serial numbers shown on commercial records per authority d a te d __________ .
___________ ________ Secs. 2857, 3176, 4041, I. R. C.

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 is t e r .
Secs. 2841, 2857, 3171, 3176, 4041,1. R. C.
26 U. S. C., 2841, 2857, 3171, 3176, 4041
seal
G

eo.

J. S c h o e n e m a n ,
Commissioner of Internal Revenue.
Approved: August 2, 1949.
T

hom as
J. L y n c h ,
4901
spection and the taking of abstracts therefrom by internal revenue officers.
Entries shall be made on such separate approved record before the close of the business day next succeeding the day on which the transactions 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 correetly. The proprietor, whose separate reeord has been approved by the district supervisor, shall make a notation in the column for reporting se rial numbers, as follows: Serial num bers shown on commercial records per authority, d a ted ______________________
Secs. 2857, 3176,1. R. C.

2. These amendments are intended for the purpose of allowing additional time for making required entries in Record 52, F . R . Doc. 49-6429; Piled, A u g. 8, 1949;
9:00 a. m .
and in Forms 52C and 52E.
3. It is found that compliance with the notice and public rule-making procedure of the Administrative Procedure Act 5, T . D. 5718
U. S .C. 1001 et seq. is unnecessary in connection with the issuance of these P a r t 185 W a r e h o u s i n g o f D i s t i l l e d regulations for the reason that the S p ir it s changes made are of a liberalizing character.
RECORDS AND REPORTS
4. This Treasury decision shall be e f 1.
Sections 185.476 and 185.477 of fective on the 31st day after the date of Regulations 10 26 CFR, Part 185 are its publication in the F e d e r a l R e g is t e r .
amended to read as follows:
Secs. 2857, 2859 and 3176, I. R. C.; 26
185.476 Time of making entries.
U. S. C. 2857, 2859, 3176
Daily entries shall be made on Record 52
seal G e o J. S c h o e n e m a n , and Forms 52C and 52E, as indicated by Commissioner of Internal Revenue.
the headings of the various columns and in accordance with instructions printed Approved: August 2, 1949.
on the forms before the close of the busi T h o m a s J. L y n c h , ness day next succeeding the day on Acting Secretary of the Treasury.
which the transactions occur.- Where F . R. Doc: 49-6431; Filed, A u g. 8, 1949;
the proprietor of a tax-paid premises de 9:01 a. m .
fers the making of entries to the next business day, as authorized herein, he shall maintain a separate record, such as invoices, of the removals of distilled T . D . 5721
spirits showing the removal data required to be entered on Record 52 or Form 52E, P a r t 187 D é n a t u r a t i o n o f R u m and appropriate memoranda of other RECORDS AND REPORTS
transactions required to be entered on such records for the purpose of cor 1.
Section 187.120 of Regulation 16 26
rectly making the entries. Where the CFR, Part 187 approved May 20, 1940, making of the entries on Form 52C is is amended to read as follows:
deferred to the next business day, as au 187.120 Record No. 129. The pro thorized herein, the proprietor of the prietor of every distillery denaturing internal revenue bonded warehouse shall bonded warehouse shall keep a monthly maintain appropriate memoranda for the record on Record No. 129- of alldéna purpose o f making the entries correctly.
turants received and used at such bonded Secs. 2857, 2859, 3176,1. R. C.
warehouse or removed therefrom, of all 185.477 Separate record of serial samples of dénaturants forwarded to the numbers of cases. Serial numbers of authorized chemist for analysis, and of cases of distilled spirits disposed of need the chemists reports of all analyses.
not be entered on Record 52 or Form 52E, Daily entries shall be made on Record provided the proprietor keeps in his place No. 129 as indicated by the headings of of business a separate record, approved the columns and lines of the form before by the district supervisor, showing such the close of the business day next suc serial numbers, with necessary identify ceeding the day on which the transac ing data, including the date of removal tions occur. Where the making of the and the name and address of the con entries is deferred to the next business signee. Such separate record may be day, as authorized herein, appropriate kept in book form including loose-leaf memoranda shall be kept for the pur books or may consist of commercial pa pose of making the entries correctly. A
pers, such as invoices or bills. Such monthly summary of the dénaturants books, invoices, and bills shall be pre received and used or removed shall be served for a period of four years and in made on such record at the end of the 2.
These amendments are intended such a manner that the required infor month. Record No. 129 shall be bound by for the purpose of allowing additional mation may be ascertained readily there the proprietor as a permanent record and time for making required entries in from, and during such period, shall be kept available for inspection by Governavailable during business hours for in Forms 1598, Record 52 and Form 52E.
Acting Secretary of the Treasury.