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RULES AND REGULATIONS

4902
ment officers.
3176, I. R. C.

Secs. 3070, 3171, and
2. These amendments are intended for the purpose of allowing additional time for making required entries in Record No. 129.
3. It is found that compliance with the notice and public rule-making pro cedure of the Administrative Procedure Act 5, U. S. C. 1001 et seq. is unneces sary in connection with the issuance of these regulations for the reason that the changes made are of a liberalizing char acter.
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. 3070, 3171, 3176,1. R. C.; 26 U. S. C.
3070, 3171, 3176
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 ,
Acting Secretary of the Treasury.
F .

R. Doc. 49-6434; Filed, 9:01 a. m.J

Aug.

8, 1949;

T . D. 5719
P art
189 B o t t l i n g D

is t il l e d
of T ax-P
S p ir it s
RECORDS AND REPORTS

a id
reajdily therefrom, and during such pe riod shall be available during business hours for inspection and the taking of abstracts therefrom by 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 main tained for the purpose of making the entries correctly. The proprietor whose separate record ha,s been approved by the district supervisor shall make a notation in the column on Form 52-D and Record 52 for reporting serial numbers as fol lows: Serial numbers shown on com-/
mercial records per authority dated ______ _________ Secs. 2857, 2871, 3176, 4041, I. R. C.
2. These amendments are intended for the purpose of allowing additional time for making required entries in Form 52-D
and Record 52.

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 char acter.
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 .

the transactions occur. Where the pro prietor defers the making of the entries to the next business day, as authorized herein, he shall keep a separate record, such as invoices, of the removals of dis tilled spirits, showing the removal data required to be entered on Form 45 or Record 52, respectively, and appropriate memoranda of other transactions re quired to be entered on such records, for the purpose of making the entries cor rectly. Secs. 28,01 e 1, 2855, 2857, 3171,1. R. C.
190.431 Separate record of serial numbers of cases. Serial numbers of cases of distilled spirits disposed of need not be entered on Form 45 or Record 52, provided-the proprietor keeps in his place of business a separate record, approved by the district supervisor, showing such serial numbers, with necessary identify ing data, including the date of removal and the name and address of the con signee. Such separate record may be kept in book form including loose-leaf books or may consist of commercial pa pers, such as invoices or bills. Such books, invoices, or bills shall be preserved for a period of four years and in such a manner that the required information may be ascertained readily therefrom, and during such period, shall be available during business hours for inspection and the taking of abstracts therefrom by rev enue 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 de ferred to the next business day, as au thorized herjn, 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 in the column for re porting serial numbers, as follows: Se rial numbers shown on commercial rec ords per authority dated______________
Secs. 2801 e 1 , 2855, 2857, 3176, I. R. C.

1.
Sections 189.133 and 189.134 of Secs. 2857, 2871, 3176, 4041, I. R. C.;
26 U. S. C. 2857, 2871, 3176, 4041
Regulations 11 26 CFR, Part 189 ap proved May 20, 1940, are amended to seal G e o . J. S c h o e n e m a n , read as follows:
Commissioner of Internal Revenue.
189.133 Time of making entries.
Approved: August 2,1949.
Daily entries shall be made on Form 52D
T h o m a s J. L y n c h , and Record 52 as indicated by the head ings of the varios columns and in ac Acting Secretary of the Treasury.
cordance with the instructions printed F . R. Doc. 49-6432; Filed, A u g. 8, 1949;
thereon, before the close of the business 9:01 a. m .
day next succeeding the day on which the transactions occur. Where the pro prietor of a tax-paid bottling house defers the making of the entries to the next T . D. 5720
business day, as authorized herein, he 2. These amendments are for the pur P a r t 190 R e c t i f i c a t i o n o f S p i r i t s a n d shall keep a separate record, such as in pose of 1 simplifying approval of Forms W in e s voices, of the removals of distilled spirits, 122 by the Government officer and 2
showing the removal data required to be records a n d repo r ts allowing additional time for making re entered on Form 52D and Record 52, and 1.
Sections 190.186,190.430 and 190.431 quired entries in Form 45 and Record 52.
appropriate memoranda of other trans of Regulations 15 26 CFR, Part 190 ap 3. It is found that compliance with the actions required to be entered in such notice and public rule-making procedure proved May 20, 1940, are amended to records, for the purpose of making the of the Administrative Procedure Act 5, read as follows:
entries correctly. Secs. 2871,3176,4041, U. S. C. 1001 et seq. is unnecessary in L R. C.
190.186 Approval of Officer. The connection with the issuance of these rectifier will submit both copies of Form 189.134 Separate record of serial regulations for the reason that the 122 to the Government officer. The o f numbers of cases. Serial numbers of changes made are of a liberalizing ficer will inspect the spirits described in cases of distilled spirits disposed of by character.
the application and verify the entries.
the proprietor of a tax-paid bottling 4. This Treasury decision shall be ef I f he is satisfied that the spirits are taxhouse need not be entered on Form 52-D
paid and that the entries are correct, he fective on the 31st day after the date and Record 52, provided the proprietor will authorize the rectifier to dump the keeps in his place of business a separate of its publication in the F e d e r a l R e g i s t e r .
spirits described in the form by signing record, approved by the district super Secs. 2801 e 1, 2855, 2857, 3171, 3176, the approval statement on both copies, visor, showing such serial numbers with I. R. C., 26 U. S. C. 2801 e 1, 2855, and will return the same to the rectifier.
necessary identifying data, including the 2857, 3171, 3176
date of removal and the name and ad Secs. 2801 e 1, 3176,1. R. C.
seal G e o . J. S c h o e n e m a n , dress of the consignee. Such separate 190.430 Time of making entries.
. Commissioner of Internal Revenue.
record may be kept in book form includ Daily4entries shall be made on Form 45
ing loose-leaf books or may consist of Approved: August 2, 1949;
and Record 52, as indicated by the head commercial papers, such as invoices or T h o m a s J. L y n c h , ings of the various columns and in ac bills. Such books, invoices, and bills Acting Secretary of the Treasury.
cordance with the instructions printed shall be preserved for a period of four thereon, before the close of the business F . R. Doc. 49-6433; F iled, Aug. 8. 1949;
years and in such a manner that the 9:01 a. m .
day next succeeding the day on which required information may be ascertained