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FEDERAL REGISTER

9, 1949

4903

4.
This Treasury decision shall be ef herein, appropriate memoranda shall be maintained for the purpose of making fective on the 31st day after the date o f the entries correctly. The dealer shall its publication in the F e d e r a l R e g is t e r .
S p ir it s a n d W in e s note on Record 52, and on Form 52-F, Secs. 2857, 2858, 3171, 3176,3254,1. R. C. ;
RECORDS AND REPORTS
in the column for reporting serial num 26 U. S. C. 2857, 2858, 3171, 3176, 3254
bers, Serial numbers shown on commer 1. Sections 191.59 and 191.50 of Regu seal G e o . J. S c h o e n e m a n , cial record per authority, dated ___
lations 21 26 OFR, Part 191 , approved ________ Secs. 2857, 2858, 3176, 3254, Commissioner of Internal Revenue.
October 16, 1940, are amended to read I. R. C.
as follows r Approved: August 2, 1949.
2. These amendments are intended for 191.59 Time of making entries.
T h o m a s J. L y n c h , the purpose of allowing additional time Daily entries shall be made on Record 52
Acting Secretary of the Treasury.
for making required entries in Record 52
and Form 52E, as indicated by the head F . R. Doc. 49-6437; Filed, Au g. 8, 1949;
and Form 52-F.
ings of the various columns, and in ac 9:02 a. m .
3. It is found that compliance with the cordance with instructions printed notice $nd public rule-making procedure thereon, before the close of the business of the Administrative Procedure Act 5
day next succeeding the day on whieh U. S. C. 1001 et seq. is unnecessary in the transactions occur. Where the im T . D. 5723
connection with the issuance of these porter defers the making of the entries P a r t 194 W h o l e s a l e a n d R e t a i l D e a l e r s regulations for the reason that the to the next business day, as authorized i n L iq u o r s changes made are of a liberalizing herein, he shall keep a separate record, character.
such as invoices, of the removals of dis records a n d repo rts 4. This Treasury decision shall be ef tilled spirits showing the removal data I.
Paragraph a of 194.75 and para fective on the 31st day after the date of required to be entered on Record 52 and graph d of 194.76 of Regulations 20
its publication in the F e d e r a l R e g i s t e r .
Form 52E, and appropriate memoranda 26 CFR, Part 194, approved June 6, of other transactions required to be Secs. 2857, 2858, 3176 and 3254, I. R. C.;
1940, are amended to read as follows:
entered on such records, for the purpose 26 U. S. C. 2857, 2858, .3176, and 3254
of making the entries correctly. Secs.
194.75 Records to be kept by whole seal G e o . J. S c h o e n e m a n , 2857, 2858, 3171, 3176, 3254,1. R. C.
sale liquor dealers, a Except as pro Commissioner of Internal Revenue.
vided in paragraph e of this section, 191.60 Separate record of serial every wholesale dealer in liquors who Approved: August 2, 1949.
numbers of cases. Serial numbers of sells distilled spirits shall keep Record cases of distilled spirits disposed of need T h o m a s J. L y n c h , 52, Wholesale Liquor Dealers Record, not be entered on Record 52 or Form 52E, Acting Secretary of the Treasury.
and render monthly transcripts, Forms Monthly Recqrd and Report of Importer F . R. Doc. 49-6436; Filed, Aug. 8, 1949;
52-A
and 52-B,
Wholesale Liquor or Proprietor of Tax-Paid Premises,"
9:02 a. m .
Dealers Monthly Report, and Form 338, provided the respective proprietor keeps Wholesale Liquor Dealers Monthly Re in his place of business a separate record, port Summary of Forms 52-A and 52approved by the district supervisor, B , of the physical receipt and disposi showing such serial numbers, with neces T . D. 5722
tion of distilled spirits by him. Daily en sary identifying data, including the date tries shall be made on Record 52
of all dis P
a r t 195
P r o d u c t io n o f V in e g a r of removal and the name and address of tilled spirits received and disposed of as the consignee. Such separate record RECORDS AND REPORTS
indicated by the headings of the columns may be kept in book form including and lines of the form and the instruc 1. Section 195.88 of Regulations 19 26
loose-leaf books or may consist of com tions printed thereon or issued in re CFR, Part 195 approved November 5, mercial papers, such as invoices or bills.
1940, is amended to read aa follows:
Such books, invoices, and bills shall be spect thereto, as required by the regula tions in this part, before the close of the preserved for a period of four years and 195.88 General. The proprietor of business day next succeeding the day on in such a manner that the required in every vinegar factory shall keep monthly which the transactions occur. Where formation may be ascertained readily records and render reports on Form 1623
therefrom, and during such period, shall the wholesale dealer defers the making as hereinafter provided. Entries shall of the entries to the next business day, be available during business hours for be made as indicated by the headings of as authorized herein, he shall keep a inspection and the taking o f abstracts the various columns and lines, and in ac separate record such as invoices, of the therefrom by internal revenue officers.
cordance with the instructions on the removals of distilled spirits, showing the Entries shall be made on such separate form and as set forth in the regulations removal data required to be entered on approved record before the close of the in this part. The entries shall be made Record 52, and appropriate memoranda business day next succeeding the day on before the close of the business day next of other transactions required to be en which the transactions occur. Where succeeding .the day on which the trans tered on such record, for the purpose of the making of the entries is deferred to actions occur. Where the making of the making the entries correctly.
the next business day, as authorized entries is deferred to the next business

herein, appropriate memoranda shall be day, as authorized herein, appropriate maintained for the purpose of making 194.76 Separate records.
memoranda shall be maintained for the the entries correctly. The importer, d The separate records prescribed purpose of making the entries correctly.
whose separate record has been approved by paragraphs b and c of this sec At the close of the month, but in no case by the district supervisor, shall note in tion may be kept in book form includ later than the fifth day of the succeeding the column for reporting serial numbers ing loose-leaf books or may consist of month, the proprietor shall prepare and that, Serial numbers shown on com commercial papers, such as invoices or forward two copies of Form 1623 to the mercial records per authority, dated bills. Such books, invoices, and bills district supervisor. Secs. 3176, 4041, ________________ . Secs. .2857, 2858, . shall be preserved for a period of our I. R. C.
3171, 3176, 3254, I. R. C.
years and in such manner that the re 2. These amendments are intended for quired information may be readily ascer 2. These amendments are intended for the purpose of allowing additional time the purpose of allowing additional time, tained therefrom, and, during such for making required entries on Form for making required entries,in Record 52 period, shall be available during business 1623.
hours for inspection and the taking of and Form 52E.
3. It is found that compliance with the abstracts therefrom by internal revenue 3. It is found that compliance with the notice and public rule-making procedure officers. I f a record in book form is notice and public rule-making procedure of the Administrative Procedure Act 5, kept, entry shall be made on such sep of the Administrative Procedure Act 5
U. S. C. 1001 et seq. is unnecessary in arate record before the close of the busi U. S. C. 1001 et seq. is unnecessary in connection with the issuance of these ness day next succeeding the day on connection with the issuance of these regulations for the reason that the which the transactions occur. Where regulations for the reason th at the changes made are of a liberalizing char the making of the entries is deferred to changes made are of a liberalizing acter.
the next business day, as authorized character.
T . D. 5724

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