Rulings | TTB: Alcohol and Tobacco Tax and Trade Bureau

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id="content"> <div id="main-content" class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> </div> </div> <div class="grid-row grid-gap"> <div class="region-content grid-col"> <div data-drupal-messages-fallback class="hidden"></div> <h1 class="margin-0"><span class="treas-page-title">Rulings </span></h1> <article> <div> <div class="layout layout--onecol"> <div class="layout__region layout__region--content"> <div class="block block-layout-builder block-extra-field-blocknodepagecontent-moderation-control"> <div class="content"> </div> </div> <div class="block block-layout-builder block-extra-field-blocknodepagelinks"> <div class="content"> </div> </div> <div class="block block-layout-builder block-field-blocknodepagebody"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><p class="display-flex flex-align-center"><svg width="40px" height="40px" viewBox="0 0 22 22" version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink"><title>Email</title> <g id="Symbols" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"><circle id="Oval" fill="#083C6F" cx="11" cy="11" r="11" /><g id="Group-3" transform="translate(4.000000, 6.000000)" fill="#FFFFFF"><polygon id="Triangle" transform="translate(7.000000, 3.000000) scale(1, -1) translate(-7.000000, -3.000000) " points="7 0 14 6 0 6" /><polygon id="Triangle" points="7 7 8.50702843 5.51742574 14 10 0 10 5.46792812 5.51742574" /><polygon id="Triangle" transform="translate(11.487356, 5.039054) scale(-1, 1) translate(-11.487356, -5.039054) " points="8.97471189 0.769359319 14 5.23064068 8.97471189 9.308749" /><polygon id="Triangle" points="0 0.769359319 5 5.23064068 0 9.308749" /></g></g></svg><a class="margin-left-1" href="https://service.govdelivery.com/accounts/USTTB/subscriber/new" target="_blank">Get Email Updates</a></p><p class="clickHere"><a href="https://get.adobe.com/reader/"><strong>Click here</strong></a> if you are having problems viewing PDF files.</p><p>TTB Rulings state our official position on the interpretation or application of a statute or of TTB's regulations. A ruling might also clarify existing guidance.</p><p>This list includes TTB, ATF, and IRS Revenue rulings for alcohol and tobacco, and TTB and ATF rulings for manufacturers excise tax on firearms and ammunition.</p><h2>Rulings by Year</h2><p><strong>2021</strong></p><ul><li><a href="/laws-regulations-and-public-guidance/rulings/r2021-1" target="_blank">2021-1</a> Tax-Free Sales of Domestic Tobacco Products to Members of Foreign Missions in the United States</li></ul><p><strong>2020</strong></p><ul><li><a href="/laws-regulations-and-public-guidance/rulings/r2020-2" target="_blank">2020-2</a> Gluten Content Statements in the Labeling and Advertising of Wine, Distilled Spirits, and Malt Beverages</li><li><a href="/laws-regulations-and-public-guidance/rulings/r2020-1" target="_blank">2020-1</a> Expanded Tolerances for Voluntary Calorie Statements in the Labeling and Advertising of Wine, Distilled Spirits, and Malt Beverages</li></ul><p><strong>2017</strong></p><ul><li><a href="/images/pdfs/rulings/2017-2.html" target="_blank">2017-2</a> Revised - Freshness Dating and Allowable Returns of Malt Beverage Products under the FAA Act</li><li><a href="/images/pdfs/rulings/2017-1.html" target="_blank">2017-1</a> Revoking Obsolete Guidance Documents Concerning Completely Denatured Alcohol and Specially Denatured Spirits</li></ul><p><strong>2016</strong></p><ul><li><a href="/media/72043/download?inline" data-entity-type="media" data-entity-uuid="431068ef-304c-46e3-b91b-44ca4ba2f3f5" data-entity-substitution="media_download_inline" title="2016-3.pdf">2016-3</a> TTB Approves General-Use Formulas for Certain Distilled Spirits Produced Using Harmless Coloring, Flavoring, or Blending Materials</li><li><a href="/media/72042/download?inline" data-entity-type="media" data-entity-uuid="bf53b2fb-662b-4286-8d3e-3b2719f334f9" data-entity-substitution="media_download_inline" title="2016-2.pdf">2016-2</a> TTB Approves General-Use Formulas for Certain Agricultural Wines</li><li><a href="/media/72041/download?inline" data-entity-type="media" data-entity-uuid="6cfd3959-a684-4359-b25f-85aaadc8580d" data-entity-substitution="media_download_inline" title="2016-1.pdf">2016-1</a> The Shelf Plan and Shelf Schematic Exception to the "Tied House" Prohibition, and Activities Outside Such Exception<ul><li><a href="/faqs/alcohol">Frequently Asked Questions on TTB Ruling 2016-1</a></li></ul></li></ul><p><strong>2015</strong></p><ul><li><a href="/media/72349/download?inline" data-entity-type="media" data-entity-uuid="cb0c2157-6b9b-4e2e-b5e1-9a032cac52a0" data-entity-substitution="media_download_inline" title="ttb-ruling-2015-1-malt-beverage-formulas.pdf">2015-1</a>Ingredients and Processes Used in the Production of Beer Not Subject to Formula Requirements<ul><li><a href="/media/72347/download?inline" data-entity-type="media" data-entity-uuid="018ee95b-c28b-4bee-8ae8-b1abb0e33292" data-entity-substitution="media_download_inline" title="ttb-ruling-2015-1-attachment-1.pdf">Exempt Ingredients and Processes Determined to be Traditional Under TTB Ruling 2015–1</a></li><li><a href="/media/72348/download?inline" data-entity-type="media" data-entity-uuid="40c191bf-e22d-4e44-b354-5f2aa4754b80" data-entity-substitution="media_download_inline" title="ttb-ruling-2015-1-attachment-2.pdf">Examples of Adequate and Inadequate Designations in Accordance with Trade Understanding</a></li></ul></li></ul><p><strong>2014</strong></p><ul><li><a href="/media/72040/download?inline" data-entity-type="media" data-entity-uuid="7a770bc8-febe-46ff-9f8e-0d52e3c8c530" data-entity-substitution="media_download_inline" title="2014-5.pdf">2014-5</a>Cover Over of Taxes Collected on Certain Distilled Spirits Transported to the United States from Puerto Rico and the U.S. Virgin Islands</li><li><a href="/media/72039/download?inline" data-entity-type="media" data-entity-uuid="2a526624-661d-4948-9088-13a3cb03ab2b" data-entity-substitution="media_download_inline" title="2014-3.pdf">2014-3</a> <strong>[SUSPENDED]</strong> Bottling Taxpaid Wine in Growlers or Similar Containers for Consumption Off of the Premises (Suspended per TTB April 25, 2014 <a href="/media/73125/download?inline" data-entity-type="media" data-entity-uuid="6d156474-a24d-4201-be9d-aa599f059c80" data-entity-substitution="media_download_inline" title="suspends-ruling-2014-3-pending-rulemaking.pdf">Announcement</a>)</li><li>2014-2 <strong>[Superseded by </strong><a href="/laws-regulations-and-public-guidance/rulings/r2020-2"><strong>TTB Ruling 2020-2</strong></a><strong>]</strong> Revised Interim Policy on Gluten Content Statements in the Labeling and Advertising of Wine, Distilled Spirits, and Malt Beverages</li><li><a href="/media/72037/download?inline" data-entity-type="media" data-entity-uuid="3f72b3a7-fc7c-4953-be3c-06412c7d8d01" data-entity-substitution="media_download_inline" title="2014-1.pdf">2014-1</a>Tax Classification of Snuff and Chewing Tobacco, Specifically as Related to "Gutkha" Products</li></ul><p><strong>2013</strong></p><ul><li><a href="/media/72036/download?inline" data-entity-type="media" data-entity-uuid="8ab22f8f-51df-4291-abd9-bf109fbb9a23" data-entity-substitution="media_download_inline" title="2013-2.pdf">2013-2</a> Voluntary Nutrient Content Statements in the Labeling and Advertising of Wines, Distilled Spirits, and Malt Beverages [NOTE: see also, <a href="/laws-regulations-and-public-guidance/rulings/r2020-1">TTB Ruling 2020-1</a>]<ul><li><a href="/faqs/alcohol">Frequently Asked Questions on TTB Ruling 2013-2</a></li><li><a href="/faqs/alcohol">Frequently Asked Questions on Optional Alcohol Facts Statements</a></li><li><a href="/faqs/alcohol?tid=16">Frequently Asked Questions on Sugar Content Statements</a></li></ul></li><li><a href="/media/72035/download?inline" data-entity-type="media" data-entity-uuid="3b601590-62ee-48b1-a48d-da8421d559f0" data-entity-substitution="media_download_inline" title="2013-1.pdf">2013-1</a> Malt Beverages Sold Exclusively in Intrastate Commerce</li></ul><p><strong>2012</strong></p><ul><li><a href="/media/72034/download?inline" data-entity-type="media" data-entity-uuid="738f1484-829f-4644-b746-19f5a4f92b5e" data-entity-substitution="media_download_inline" title="2012-3.pdf">2012-3</a> Recognition of Andong Soju and Gyeongju Beopju as Distinctive Products of Korea (supersedes Ruling 2012-1)</li></ul><p><strong>2010</strong></p><ul><li><a href="/media/72031/download?inline" data-entity-type="media" data-entity-uuid="5e74bbed-cdbb-4b80-991e-836cf4c466c4" data-entity-substitution="media_download_inline" title="2010-4rule.pdf">2010-4</a> Cigarette-making Machines in Retail Establishments [<strong>PLEASE READ THE DOCUMENTS BELOW</strong>]<ul><li>May 12, 2014: <a href="/media/73192/download?inline" data-entity-type="media" data-entity-uuid="08db2931-4338-43c2-ac47-6c6bdafda27e" data-entity-substitution="media_download_inline" title="ttb-announcement-ongoing-enforcement-in-connection-with-cigarette-making-machines.pdf">TTB Announcement</a>, "Ongoing Enforcement in Connection with Cigarette-Making Machines"</li><li>August 26, 2013: <a href="/media/73177/download?inline" data-entity-type="media" data-entity-uuid="4e3683ac-c883-4e2e-b10c-523112b0063f" data-entity-substitution="media_download_inline" title="ttb-announcement-cigarette-making-machines-announcement.pdf">TTB Announcement</a>, "Enforcement Efforts in Connection with Cigarette-Making Machines"</li><li>October 4, 2012: <a href="/media/68460/download?inline" data-entity-type="media" data-entity-uuid="ad607896-cca0-45af-a8bb-dce3fe51c531" data-entity-substitution="media_download_inline" title="2012-3cig-making-machines.pdf">TTB G 2012-3</a>, "Cigarette-Making Machines and Other Tobacco Product Machines Made Available For Use By Consumers"</li><li><a href="/media/73229/download?inline" data-entity-type="media" data-entity-uuid="80437daf-047a-4dca-8ef2-b5bbbc2747a1" data-entity-substitution="media_download_inline" title="ttb_announcement_ryo_on_6th_circuit_court_decision.pdf">August 28, 2012 Notice</a></li><li><a href="/media/73226/download?inline" data-entity-type="media" data-entity-uuid="c2eb28fa-ef02-4e74-8c69-a06d9458cdf6" data-entity-substitution="media_download_inline" title="ttb_announcement-updated_roll_your_own.pdf">July 25, 2012 Notice</a></li><li><a href="/media/73230/download?inline" data-entity-type="media" data-entity-uuid="10da1502-e230-4d5d-971a-7cd45c876e9c" data-entity-substitution="media_download_inline" title="ttb_announcement_ryo_tobacco_notice.pdf">July 10, 2012 Notice</a></li><li><a href="/laws-regulations-and-public-guidance/rulings/notice">December 17, 2010 Notice</a></li></ul></li><li><a href="/media/72029/download?inline" data-entity-type="media" data-entity-uuid="1ebbe7ae-cf28-46be-aebf-468d944d320e" data-entity-substitution="media_download_inline" title="2010-2.pdf">2010-2</a> Consolidated Imports of Personal Purchases of Alcohol Beverage Products</li><li><a href="/media/72028/download?inline" data-entity-type="media" data-entity-uuid="14a10b95-5e33-493b-849b-ec3282feec9c" data-entity-substitution="media_download_inline" title="2010-1.pdf">2010-1</a> Use of Propylene Glycol Monomethyl Ether (PGME) as a Prescribed Ingredient in Special Industrial Solvents</li></ul><p><strong>2009</strong></p><ul><li><a href="/media/72027/download?inline" data-entity-type="media" data-entity-uuid="01f2aa41-1f50-4f6f-bff6-2a4bc3f34619" data-entity-substitution="media_download_inline" title="2009-1.pdf">2009-1</a> Taxable Weight of Tobacco Products</li></ul><p><strong>2008</strong></p><ul><li><a href="/media/72026/download?inline" data-entity-type="media" data-entity-uuid="f6069516-2dc4-4e22-b44a-c366fd8eaa1e" data-entity-substitution="media_download_inline" title="2008-3.pdf">2008-3</a> Classification of Brewed Products</li><li><a href="/media/72024/download?inline" data-entity-type="media" data-entity-uuid="914ef756-f10c-42f8-89b0-f38ef1a603cf" data-entity-substitution="media_download_inline" title="2008-1.pdf">2008-1</a> Standards of Identity and the Use of Semi-generic Designations and Retsina on Certain European Wines Imported into the U.S.</li></ul><p><strong>2004</strong></p><ul><li><a href="/media/72022/download?inline" data-entity-type="media" data-entity-uuid="33d3b61e-edf3-44db-af42-6e09121bc1d6" data-entity-substitution="media_download_inline" title="2004-1.pdf">2004-1</a> Caloric and Carbohydrate Representations in the Labeling and Advertising of Wine, Distilled Spirits and Malt Beverages.<ul><li><a href="/rulings/rulings-faqs">Q&As</a></li></ul></li></ul><p><strong>2002</strong></p><ul><li><a href="/media/72021/download?inline" data-entity-type="media" data-entity-uuid="da9ee62d-5c49-4a49-b1bd-ef134f0a8c9a" data-entity-substitution="media_download_inline" title="2002-7.pdf">2002-7</a> Wine made from grapes frozen after harvest may not be labeled with the term "ice wine" or any variation thereof, and if the wine is labeled to suggest it was made from frozen grapes, the label must be qualified to show that the grapes were frozen postharvest.</li><li><a href="/images/pdfs/rulings/2002-2.htm" target="_blank">2002-2</a> Labeling and Advertising of Flavored Malt Beverages</li></ul><p><strong>2001</strong></p><ul><li><a href="/images/pdfs/rulings/2001-2.htm" target="_blank">2001-2</a> Country of Origin Statements on Distilled Spirits Labels</li></ul><p><strong>2000</strong></p><ul><li><a href="/images/pdfs/rulings/2000-1.htm" target="_blank">2000-1</a> Direct Shipment Sales of Alcohol Beverages</li></ul><p><strong>1997</strong></p><ul><li><a href="/images/pdfs/rulings/97-2.htm" target="_blank">97-2</a> Semiautomatic firearms resembling the Browning 1919 A-4 and A-6 machineguns are "portable weapons" within the definition of "firearm" in 27 C.F.R. § 53.11</li><li><a href="/images/pdfs/rulings/97-1.htm" target="_blank">97-1</a> Use of a "Trace Amount" of Citric Acid in the Production of Vodka without Changing its Designation as Vodka</li></ul><p><strong>1996</strong></p><ul><li><a href="/images/pdfs/rulings/96-1.htm" target="_blank">96-1</a> "Malt Beverage" to Exclude Products to which Flavoring Materials Containing Alcohol Are Added</li></ul><p><strong>1995</strong></p><ul><li><a href="/images/pdfs/rulings/95-2.htm" target="_blank">95-2</a> Athletes, Athletic Activities or Events and Motor Vehicles in Labeling and Advertising of Alcoholic Beverages</li><li><a href="/images/pdfs/rulings/95-1.htm" target="_blank">95-1</a> Parts and Accessories</li></ul><p><strong>1994</strong></p><ul><li><a href="/images/pdfs/rulings/94-6.htm" target="_blank">94-6</a> Tax on Use by Manufacturer, Producer or Importer of Firearms or Ammunition</li><li><a href="/images/pdfs/rulings/94-5.htm" target="_blank">94-5</a> Geographical Names</li><li><a href="/images/pdfs/rulings/94-3.htm" target="_blank">94-3</a> "Ice Beer"</li></ul><p><strong>1993</strong></p><ul><li><a href="/images/pdfs/rulings/93-2.htm" target="_blank">93-2</a> Barreled Actions</li><li><a href="/images/pdfs/rulings/93-1.htm" target="_blank">93-1</a> Insurance Exclusions from Sale Price</li></ul><p><strong>1992</strong></p><ul><li><a href="/images/pdfs/rulings/92-2.htm" target="_blank">92-2</a> Imported Bulk Beer</li><li><a href="/images/pdfs/rulings/92-1.htm" target="_blank">92-1</a> Tax Credit for Certain Small Domestic Producers</li></ul><p><strong>1991</strong></p><ul><li><a href="/images/pdfs/rulings/91-2.htm" target="_blank">91-2</a> Determination of Proof</li><li><a href="/images/pdfs/rulings/91-1.htm" target="_blank">91-1</a> Multistate Appellations of Origin for Contiguous States</li></ul><p><strong>1989</strong></p><ul><li><a href="/images/pdfs/rulings/89-47.html" target="_blank">89-47</a> Intercompany Sales-Rebuttal of Constructive Sale Price</li><li><a href="/images/pdfs/rulings/89-1.htm" target="_blank">89-1</a> Facsimile Transmitted Copies of Forms and Other Documents</li></ul><p><strong>1988</strong></p><ul><li><a href="/images/pdfs/rulings/88-1.htm" target="_blank">88-1</a> Alcohol Content on Labels and in Advertisements of Distilled Spirits</li></ul><p><strong>1987</strong></p><ul><li><a href="/images/pdfs/rulings/87-3.htm" target="_blank">87-3</a> Brandy Treated with Wood other than Chips or Slabs</li></ul><p><strong>1986</strong></p><ul><li><a href="/images/pdfs/rulings/86-84.html" target="_blank">86-84</a> Sales of Machine Guns</li><li><a href="/images/pdfs/rulings/86-18.html" target="_blank">86-18</a> Liability of Unregistered Manufacturer</li><li><a href="/images/pdfs/rulings/86-3.htm" target="_blank">86-3</a> Use of Poloxamer 407, N.F. and PEG-40 Sorbitan Diisostearate as Substitute Denaturants</li><li><a href="/images/pdfs/rulings/86-1.htm" target="_blank">86-1</a> Use of Polypropylene Material in Liquor Bottles</li></ul><p><strong>1985</strong></p><ul><li><a href="/images/pdfs/rulings/85-14.htm" target="_blank">85-14</a> Labeling of Wine Bearing Generic or Semi-Generic Designation</li><li><a href="/images/pdfs/rulings/85-9.htm" target="_blank">85-9</a> Use of Carbon Dioxide in Dispensing Wine from Original Containers</li><li><a href="/images/pdfs/rulings/85-7.htm" target="_blank">85-7</a> Use of Polyethylene Containers for the Bottling and Packaging of Distilled Spirits and Denatured Spirits</li><li><a href="/images/pdfs/rulings/85-6.htm" target="_blank">85-6</a> Use of Reverse Osmosis to Reduce Alcohol in Standard Wine</li><li><a href="/images/pdfs/rulings/85-5.htm" target="_blank">85-5</a> Trade Practices Occurring Within Puerto Rico</li><li><a href="/images/pdfs/rulings/85-4.htm" target="_blank">85-4</a> Use of the Term "Natural" in the Labeling and Advertising of Alcoholic Beverages</li><li><a href="/images/pdfs/rulings/85-1.htm" target="_blank">85-1</a> Containers with Polyethylene Liners as Liquor Bottles</li></ul><p><strong>1984</strong></p><ul><li><a href="/images/pdfs/rulings/84-116.html" target="_blank">84-116</a> Components Supplied by Customer-personal Use Exemption</li><li><a href="/images/pdfs/rulings/84-3.htm" target="_blank">84-3</a> Transfer of Certificates of Label Approval</li><li><a href="/images/pdfs/rulings/84-2.htm" target="_blank">84-2</a> Use of Natural and Artificial Cinnamon Oil, WL-15,606 as Substitute Denaturant</li></ul><p><strong>1983</strong></p><ul><li><a href="/images/pdfs/rulings/83-6.htm" target="_blank">83-6</a> Transfers of Certificates of Label Approval</li><li><a href="/images/pdfs/rulings/83-3.htm" target="_blank">83-3</a> Use of Dissimilar Goods as "Free Goods"</li></ul><p><strong>1982</strong></p><ul><li><a href="/images/pdfs/rulings/82-211.html" target="_blank">82-211</a> Intercompany Sales-common Control in Fact</li><li><a href="/images/pdfs/rulings/82-157.html" target="_blank">82-157</a> Truck Chassis; Further Manufacture</li><li><a href="/images/pdfs/rulings/82-31.html" target="_blank">82-31</a> Parent-Teachers Association</li><li><a href="/images/pdfs/rulings/82-30.html" target="_blank">82-30</a> Community Action Organization</li><li><a href="/images/pdfs/rulings/82-12.htm" target="_blank">82-12</a> Use of Polyethylene Terephthalate (PET) for Liquor Bottles</li><li><a href="/images/pdfs/rulings/82-11.htm" target="_blank">82-11</a> Refund of Cigarette Taxes</li><li><a href="/images/pdfs/rulings/82-9.htm" target="_blank">82-9</a> Transfer of Nontaxpaid Distilled Spirits to a Foreign-Trade Zone</li><li><a href="/images/pdfs/rulings/82-7.html" target="_blank">82-7</a> Leased Trucks-sold in U.S. After Use Overseas</li><li><a href="/images/pdfs/rulings/82-6.htm" target="_blank">82-6</a> Indemnity Provisions With Respect to Disaster Loss Claims</li><li><a href="/images/pdfs/rulings/82-4.htm" target="_blank">82-4</a> Use of Descriptive Terms on Wine Labels</li></ul><p><strong>1981</strong></p><ul><li><a href="/images/pdfs/rulings/81-97.html" target="_blank">81-97</a> Exported Articles Re-imported</li><li><a href="/images/pdfs/rulings/81-73.html" target="_blank">81-73</a> Constructive Sale price-retail Sales</li><li><a href="/images/pdfs/rulings/81-8.htm" target="_blank">81-8</a> Disposal of Spent Vanilla Beans</li><li><a href="/images/pdfs/rulings/81-2.htm" target="_blank">81-2</a> Cigarette Papers</li></ul><p><strong>1980</strong></p><ul><li><a href="/images/pdfs/rulings/80-273.html" target="_blank">80-273</a> Constructive Sale price-retail Sales</li><li><a href="/images/pdfs/rulings/80-19.htm" target="_blank">80-19</a> Special Events on Premises of Bonded Wine Cellar</li><li><a href="/media/72287/download?inline" data-entity-type="media" data-entity-uuid="ce01a1d4-418d-4a97-bb59-6023914d2896" data-entity-substitution="media_download_inline" title="80-13.pdf">80-13</a> Tax Liability for Liquors Served on Aircraft</li><li><a href="/images/pdfs/rulings/80-3.htm" target="_blank">80-3</a> Labeling and Advertising of Malt Beverages</li></ul><p><strong>1979</strong></p><ul><li><a href="/images/pdfs/rulings/79-18.htm" target="_blank">79-18</a> Use of Artificial Cassia Oil No. 6320, Denaturing Grade, as Alternate Denaturant</li><li><a href="/images/pdfs/rulings/79-11.htm" target="_blank">79-11</a> Use of Substitute and Additional Denaturants</li><li><a href="/images/pdfs/rulings/79-9.htm" target="_blank">79-9</a> Distilled Spirits Labels</li><li><a href="/images/pdfs/rulings/79-3.htm" target="_blank">79-3</a> Records of Distilled Spirits Suppliers</li></ul><p><strong>1978</strong></p><ul><li><a href="/images/pdfs/rulings/78-153.html" target="_blank">78-153</a> Headquarters of Supreme Allied Commander Atlantic</li><li><a href="/images/pdfs/rulings/78-126.html" target="_blank">78-126</a> Refund or Credit on Reacquired Articles</li><li><a href="/images/pdfs/rulings/78-34.html" target="_blank">78-34</a> Fabrication and Tax Liability</li><li><a href="/images/pdfs/rulings/78-10.html" target="_blank">78-10</a> Constructive Sale Price-brother-sister Controlled Group</li><li><a href="/images/pdfs/rulings/78-4.htm" target="_blank">78-4</a> Use of Descriptive Terms on Wine Labels</li><li><a href="/images/pdfs/rulings/78-2.htm" target="_blank">78-2</a> Cigarette-style Non-tobacco Smoking Product</li></ul><p><strong>1977</strong></p><ul><li><a href="/images/pdfs/rulings/77-33.htm" target="_blank">77-33</a> Tax on Fortified Imported Wines</li><li><a href="/images/pdfs/rulings/77-32.htm" target="_blank">77-32</a> Acceptable Bar Dispensing Equipment</li><li><a href="/images/pdfs/rulings/77-31.htm" target="_blank">77-31</a> Use of Peppermint Oil, D. G. As An Alternate Denaturant</li><li><a href="/images/pdfs/rulings/77-30.htm" target="_blank">77-30</a> Guidelines for Labeling EEC Wines</li><li><a href="/images/pdfs/rulings/77-28.htm" target="_blank">77-28</a> Use of Oil of Mint No. 880037 As An Alternate Denaturant</li></ul><p><strong>1976</strong></p><ul><li><a href="/images/pdfs/rulings/76-550.html" target="_blank">76-550</a> Municipal Associations</li><li><a href="/images/pdfs/rulings/76-221.html" target="_blank">76-221</a> Sporting Rifles Sold by Navy Ship's Stores</li><li><a href="/images/pdfs/rulings/76-182.html" target="_blank">76-182</a> Constructive Sale Price-intercompany Sales</li><li><a href="/images/pdfs/rulings/76-119.html" target="_blank">76-119</a> Shells and Cartridges Used for Testing Firearms</li><li><a href="/images/pdfs/rulings/76-14.htm" target="_blank">76-14</a> Use of Imitation Oil of Lavender No. 14224, D.G. as a Substitute Denaturant</li><li><a href="/images/pdfs/rulings/76-13.htm" target="_blank">76-13</a> Malt Beverages of Less Than 1/2 of 1% Alcohol by Volume Subject to FAA Act</li><li><a href="/images/pdfs/rulings/76-11.htm" target="_blank">76-11</a> Export Notices on Packages of Cigarettes and Cigars</li><li><a href="/images/pdfs/rulings/76-5.htm" target="_blank">76-5</a> Rolls of tobacco for use in a pipe or for making cigarettes are taxable</li><li><a href="/images/pdfs/rulings/76-3.htm" target="_blank">76-3</a> Labeling of Vodka Treated with Activated Carbon as "Charcoal Filtered."</li></ul><p><strong>1975</strong></p><ul><li><a href="/images/pdfs/rulings/75-526.html" target="_blank">75-526</a> Recipricol Privileges</li><li><a href="/images/pdfs/rulings/75-486.html" target="_blank">75-486</a> Flood Control Commission</li><li><a href="/images/pdfs/rulings/75-416.html" target="_blank">75-416</a> Nonprofit Educational Organization</li><li><a href="/images/pdfs/rulings/75-398.html" target="_blank">75-398</a> Reciprocal Privileges</li><li><a href="/images/pdfs/rulings/75-390.html" target="_blank">75-390</a> Association of State Operated High Schools</li><li><a href="/images/pdfs/rulings/75-389.html" target="_blank">75-389</a> National of Country of Diplomatic Mission</li><li><a href="/images/pdfs/rulings/75-203.html" target="_blank">75-203</a> Observers to the United Nations</li><li><a href="/images/pdfs/rulings/75-190.html" target="_blank">75-190</a> Reciprocating Country for Exempt Aircraft Supplies</li><li><a href="/images/pdfs/rulings/75-32.htm" target="_blank">75-32</a> Labels on Distilled Spirits Diluted with Water</li><li><a href="/images/pdfs/rulings/75-23.htm" target="_blank">75-23</a> Records of "Salesman's Samples" of Distilled Spirits</li><li><a href="/images/pdfs/rulings/75-18.html" target="_blank">75-18</a> Taxable and Nontaxable Articles Sold as a Unit</li></ul><p><strong>1974</strong></p><ul><li><a href="/images/pdfs/rulings/74-357.html" target="_blank">74-357</a> Tear Gas Gun, Projectiles and Cartridges</li><li><a href="/images/pdfs/rulings/74-346.html" target="_blank">74-346</a> Reciprocating Countries for Civil Aircraft Exemption</li><li><a href="/images/pdfs/rulings/74-201.html" target="_blank">74-201</a> Separate Charges for Tools and Dies</li><li><a href="/images/pdfs/rulings/74-137.html" target="_blank">74-137</a> Replicas of Antique Firearms</li><li><a href="/images/pdfs/rulings/74-33.htm" target="_blank">74-33</a> Imitation Oil of Lavender No. 77238</li><li><a href="/images/pdfs/rulings/74-19.htm" target="_blank">74-19</a> Omission of Additions to Wine in Calculations</li><li><a href="/images/pdfs/rulings/74-12.htm" target="_blank">74-12</a> Unlawful Inducements</li><li><a href="/images/pdfs/rulings/74-3.htm" target="_blank">74-3</a> Filing of Claims for Wine Casualty Losses</li></ul><p><strong>1973</strong></p><ul><li><a href="/images/pdfs/rulings/73-198.html" target="_blank">73-198</a> Foreign Diplomats and Consulars</li><li><a href="/images/pdfs/rulings/73-22.htm" target="_blank">73-22</a> Cigar and Cigarette Determinations</li><li><a href="/images/pdfs/rulings/73-21.htm" target="_blank">73-21</a> Dispensing of Wine from Other than Original Containers</li><li><a href="/images/pdfs/rulings/73-20.htm" target="_blank">73-20</a> Production of Alcohol Mashes for Removal Without Distillation</li><li><a href="/images/pdfs/rulings/73-6.htm" target="_blank">73-6</a> Spanish Wines Labeled with Grape Type Designations</li><li><a href="/images/pdfs/rulings/73-5.htm" target="_blank">73-5</a> Spanish Wines Labeled with Semi-generic Designations</li></ul><p><strong>1972</strong></p><ul><li><a href="/images/pdfs/rulings/72-485.html" target="_blank">72-485</a> Leases with Option to Buy</li><li><a href="/images/pdfs/rulings/72-325.htm" target="_blank">72-325</a> Export of Tobacco Products</li><li><a href="/images/pdfs/rulings/72-300.htm" target="_blank">72-300</a> Export Drawback</li><li><a href="/images/pdfs/rulings/72-215.html" target="_blank">72-215</a> Importation</li><li><a href="/images/pdfs/rulings/72-186.html" target="_blank">72-186</a> Lowest Established Wholesale Price</li></ul><p><strong>1971</strong></p><ul><li><a href="/images/pdfs/rulings/71-535.htm" target="_blank">71-535</a> Labels on Imported Alcoholic Beverages</li><li><a href="/images/pdfs/rulings/71-485.html" target="_blank">71-485</a> State Created Agricultural Commodity Commission</li><li><a href="/images/pdfs/rulings/71-240.html" target="_blank">71-240</a> Fair Market Price</li><li><a href="/images/pdfs/rulings/71-215.htm" target="_blank">71-215</a> Sale of Cigarettes to Diplomatic Personnel</li><li><a href="/images/pdfs/rulings/71-208.htm" target="_blank">71-208</a> Export Drawback</li><li><a href="/images/pdfs/rulings/71-188.htm" target="_blank">71-188</a> Whisky Classification as White</li><li><a href="/images/pdfs/rulings/71-172.htm" target="_blank">71-172</a> Reuse of Distilled Spirits or Wine Cases</li><li><a href="/images/pdfs/rulings/71-145.htm" target="_blank">71-145</a> Tobacco Products Laden as Supplies On Vessels</li></ul><p><strong>1970</strong></p><ul><li><a href="/images/pdfs/rulings/70-556.htm" target="_blank">70-556</a> Promotion Games Associated with Tobacco Products</li><li><a href="/images/pdfs/rulings/70-389.htm" target="_blank">70-389</a> Promotion Games Associated with Tobacco Products</li><li><a href="/images/pdfs/rulings/70-388.htm" target="_blank">70-388</a> Removal of Distilling Material from Bonded Premises</li><li><a href="/images/pdfs/rulings/70-276.html" target="_blank">70-276</a> Plastic Projectiles Launched by Compressed Carbon Dioxide Gas</li><li><a href="/images/pdfs/rulings/70-145.htm" target="_blank">70-145</a> Address of Manufacturer Shown on Cigarette Cartons</li><li><a href="/images/pdfs/rulings/70-96.htm" target="_blank">70-96</a> Manufacturer of Tobacco Products Permit</li><li><a href="/images/pdfs/rulings/70-36.htm" target="_blank">70-36</a> Liquor Bottles Made From Metals</li><li><a href="/images/pdfs/rulings/70-14.htm" target="_blank">70-14</a> Promotion Games Associated with Tobacco Products</li><li><a href="/images/pdfs/rulings/70-10.html" target="_blank">70-10</a> Signal Pistols, Rocket Signals and Miniflares</li></ul><p><strong>1969</strong></p><ul><li><a href="/images/pdfs/rulings/69-599.htm" target="_blank">69-599</a> Export of Tobacco Products</li><li><a href="/images/pdfs/rulings/69-568.html" target="_blank">69-568</a> Constructive Sale Price</li><li><a href="/images/pdfs/rulings/69-530.html" target="_blank">69-530</a> Expenses and Commissions Paid to Demonstrators</li><li><a href="/images/pdfs/rulings/69-496.htm" target="_blank">69-496</a> Vodka Standard of Identity</li><li><a href="/images/pdfs/rulings/69-488.htm" target="_blank">69-488</a> Classification of Tobacco Products</li><li><a href="/images/pdfs/rulings/69-394.html" target="_blank">69-394</a> Taxable and Nontaxable Articles Sold as a Unit</li><li><a href="/images/pdfs/rulings/69-393.html" target="_blank">69-393</a> Importation</li><li><a href="/images/pdfs/rulings/69-325.html" target="_blank">69-325</a> Military Rifles Converted to Sports-Type Rifles</li><li><a href="/images/pdfs/rulings/69-209.html" target="_blank">69-209</a> Exclusive Use of State or Local Government</li><li><a href="/images/pdfs/rulings/69-58.htm" target="_blank">69-58</a> Age Statement on Whiskey Labels</li></ul><p><strong>1968</strong></p><ul><li><a href="/images/pdfs/rulings/68-673.html" target="_blank">68-673</a> Transportation and Delivery Charges</li><li><a href="/images/pdfs/rulings/68-671.html" target="_blank">68-671</a> Sales for Use by the National Guard</li><li><a href="/images/pdfs/rulings/68-659.html" target="_blank">68-659</a> Taxable Articles Offered for Free</li><li><a href="/images/pdfs/rulings/68-509.html" target="_blank">68-509</a> Constructive Sale Price</li><li><a href="/images/pdfs/rulings/68-502.htm" target="_blank">68-502</a> Use of Kentucky on Labels of Light Whiskey</li><li><a href="/images/pdfs/rulings/68-467.htm" target="_blank">68-467</a> Wholesale Liquor Dealer Basic Permit</li><li><a href="/images/pdfs/rulings/68-463.html" target="_blank">68-463</a> Sales of Shells and Cartridges</li><li><a href="/images/pdfs/rulings/68-341.htm" target="_blank">68-341</a> Sale of Tobacco Products to Government Agencies</li><li><a href="/images/pdfs/rulings/68-254.html" target="_blank">68-254</a> Constructive Sale Price</li><li><a href="/images/pdfs/rulings/68-197.html" target="_blank">68-197</a> Importation</li><li><a href="/images/pdfs/rulings/68-8.htm" target="_blank">68-8</a> Cigarette Classification</li></ul><p><strong>1967</strong></p><ul><li><a href="/images/pdfs/rulings/67-468.htm" target="_blank">67-468</a> Taxpaid Domestic Liquors in Foreign-Trade Zones</li><li><a href="/images/pdfs/rulings/67-453.html" target="_blank">67-453</a> Air Pistols and Air Rifles</li><li><a href="/images/pdfs/rulings/67-320.htm" target="_blank">67-320</a> Vehicles Seized</li><li><a href="/images/pdfs/rulings/67-209.html" target="_blank">67-209</a> Importation</li><li><a href="/images/pdfs/rulings/67-58.html" target="_blank">67-58</a> Thefts of Taxable Articles</li></ul><p><strong>1966</strong></p><ul><li><a href="/images/pdfs/rulings/66-137.htm" target="_blank">66-137</a> Interest on Tax on Diverted Cigars and Cigarettes</li><li><a href="/images/pdfs/rulings/66-136.htm" target="_blank">66-136</a> Cigars Sold in Vending Machines</li><li><a href="/images/pdfs/rulings/66-135.htm" target="_blank">66-135</a> Cigar Samples</li><li><a href="/images/pdfs/rulings/66-132.htm" target="_blank">66-132</a> Cigar and Cigarette Markings</li><li><a href="/images/pdfs/rulings/66-130.htm" target="_blank">66-130</a> Sale of Tobacco Products to Employees</li><li><a href="/images/pdfs/rulings/66-129.htm" target="_blank">66-129</a> Tobacco Products Sold to Military</li><li><a href="/images/pdfs/rulings/66-128.htm" target="_blank">66-128</a> Cigars or Cigarettes Sold to Diplomats</li><li><a href="/images/pdfs/rulings/66-127.htm" target="_blank">66-127</a> Export of Cigars and Cigarettes</li><li><a href="/images/pdfs/rulings/66-126.htm" target="_blank">66-126</a> Claims for Cigars and Cigarettes</li><li><a href="/images/pdfs/rulings/66-125.htm" target="_blank">66-125</a> Claim for Credit or Refund of Tax on Cigars and Cigarettes</li><li><a href="/images/pdfs/rulings/66-124.htm" target="_blank">66-124</a> Cigars and Cigarettes Removed from a Factory for Testing</li><li><a href="/images/pdfs/rulings/66-123.htm" target="_blank">66-123</a> Cigar Classification</li><li><a href="/images/pdfs/rulings/66-122.htm" target="_blank">66-122</a> Cigar Classification</li></ul><p><strong>1965</strong></p><ul><li><a href="/images/pdfs/rulings/65-317.html" target="_blank">65-317</a> Incidental Importation</li><li><a href="/images/pdfs/rulings/65-227.htm" target="_blank">65-227</a> Repackaging of Tax-determined Large Cigars</li><li><a href="/images/pdfs/rulings/65-182.htm" target="_blank">65-182</a> Export to U.S. Possessions</li></ul><p><strong>1964</strong></p><ul><li><a href="/images/pdfs/rulings/64-325.htm" target="_blank">64-325</a> Vin Rose Wine</li><li><a href="/images/pdfs/rulings/64-301.htm" target="_blank">64-301</a> Reuse of Cases for Distilled Spirits or Wine</li><li><a href="/images/pdfs/rulings/64-296.htm" target="_blank">64-296</a> Drawback on Distilled Spirits Sold to Aircraft Passengers</li><li><a href="/images/pdfs/rulings/64-233.htm" target="_blank">64-233</a> Beer Concentrate</li><li><a href="/images/pdfs/rulings/64-202.html" target="_blank">64-202</a> Gunsmithing</li><li><a href="/images/pdfs/rulings/64-201.html" target="_blank">64-201</a> Ventilated Ribs and Polychokes</li><li><a href="/images/pdfs/rulings/64-141.html" target="_blank">64-141</a> Exclusive Use of State or Local Government</li><li><a href="/images/pdfs/rulings/64-39.htm" target="_blank">64-39</a> Taxpaid Alcohol</li><li><a href="/images/pdfs/rulings/64-12.htm" target="_blank">64-12</a> Tax Rate of Cigars Removed for Use as Free Samples</li><li><a href="/images/pdfs/rulings/64-11.htm" target="_blank">64-11</a> Cigar and Cigarette Filters or Mouthpieces</li></ul><p><strong>1963</strong></p><ul><li><a href="/images/pdfs/rulings/63-150.html" target="_blank">63-150</a> Foreign Embassy Located in U.S.</li><li><a href="/images/pdfs/rulings/63-86.html" target="_blank">63-86</a> Nonprofit Educational Organization</li><li><a href="/images/pdfs/rulings/63-15.html" target="_blank">63-15</a> Nonprofit Educational Organizations</li><li><a href="/images/pdfs/rulings/63-12.htm" target="_blank">63-12</a> Warehouse Receipts</li></ul><p><strong>1962</strong></p><ul><li><a href="/images/pdfs/rulings/62-224.htm" target="_blank">62-224</a> Labeling by Wholesale Liquor Dealer</li><li><a href="/images/pdfs/rulings/62-169.html" target="_blank">62-169</a> Firearms Kits and Tax Liability</li><li><a href="/images/pdfs/rulings/62-101.htm" target="_blank">62-101</a> Export of Beer to the Armed Services</li><li><a href="/images/pdfs/rulings/62-95.htm" target="_blank">62-95</a> Statement of Alcohol Content on Labels of Malt Beverages</li><li><a href="/images/pdfs/rulings/62-68.html" target="_blank">62-68</a> Constructive Sale Price</li></ul><p><strong>1961</strong></p><ul><li><a href="/images/pdfs/rulings/61-71.htm" target="_blank">61-71</a> Use of the Word Straight in Labeling and Advertising of Liqueurs or Cordials</li><li><a href="/images/pdfs/rulings/61-70.htm" target="_blank">61-70 </a>Okolehao</li><li><a href="/images/pdfs/rulings/61-33.htm" target="_blank">61-33</a> Pewter Container with Soldered Seams</li><li><a href="/images/pdfs/rulings/61-25.htm" target="_blank">61-25</a> Distilled Spirits Labeling</li><li><a href="/images/pdfs/rulings/61-15.htm" target="_blank">61-15</a> Labeling of Scotch Whisky</li></ul><p><strong>1960</strong></p><ul><li><a href="/images/pdfs/rulings/60-369.htm" target="_blank">60-369</a> Wine Labeling</li><li><a href="/images/pdfs/rulings/60-368.htm" target="_blank">60-368</a> Markings on Packages of Distilled Spirits</li><li><a href="/images/pdfs/rulings/60-362.htm" target="_blank">60-362</a> Storage of Corn Whiskey</li><li><a href="/images/pdfs/rulings/60-312.html" target="_blank">60-312</a> Filing of Return</li><li><a href="/images/pdfs/rulings/60-233.html" target="_blank">60-233</a> Starter Pistols</li><li><a href="/images/pdfs/rulings/60-213.html" target="_blank">60-213</a> Credit or Refund of Tax Erroneously Paid</li><li><a href="/images/pdfs/rulings/60-138.html" target="_blank">60-138</a> Consignment Sales and Shipping Costs</li><li><a href="/images/pdfs/rulings/60-44.htm" target="_blank">60-44</a> Export Drawback</li><li><a href="/images/pdfs/rulings/60-29.html" target="_blank">60-29</a> Articles Destroyed Prior to Exportation</li><li><a href="/images/pdfs/rulings/60-6.html" target="_blank">60-6</a> Certain Charges not Related to Sale Price</li></ul><p><strong>1959</strong></p><ul><li><a href="/images/pdfs/rulings/59-218.htm" target="_blank">59-218</a> Olallie may be Labeled as Blackberry Wine</li><li><a href="/images/pdfs/rulings/59-216.html" target="_blank">59-216</a> Cash Discounts</li><li><a href="/images/pdfs/rulings/59-188.htm" target="_blank">59-188</a> Tax-free Alcohol</li><li><a href="/images/pdfs/rulings/59-163.html" target="_blank">59-163</a> Sales of Taxable Articles and Bookkeeping Transactions</li></ul><p><strong>1958</strong></p><ul><li><a href="/images/pdfs/rulings/58-586.html" target="_blank">58-586</a> Further Manufacture and Sales of Taxable Firearms</li><li><a href="/images/pdfs/rulings/58-563.html" target="_blank">58-563</a> Claim for Refund and Written Consent of Ultimate Purchaser</li><li><a href="/images/pdfs/rulings/58-562.htm" target="_blank">58-562</a> Officer or Director of More Than One Company</li><li><a href="/images/pdfs/rulings/58-315.html" target="_blank">58-315</a> Prepayments of Tax Imported Articles</li><li><a href="/images/pdfs/rulings/58-300.html" target="_blank">58-300</a> Assessments on Taxpayer Who Refuses to Pay Tax</li><li><a href="/images/pdfs/rulings/58-207.htm" target="_blank">58-207</a> Tax-free Alcohol Storerooms</li><li><a href="/images/pdfs/rulings/58-103.html" target="_blank">58-103</a> United States Armed Forces Disciplinary Barracks</li></ul><p><strong>1957</strong></p><ul><li><a href="/images/pdfs/rulings/57-606.html" target="_blank">57-606</a> Antique Firearms</li><li><a href="/images/pdfs/rulings/57-323.htm" target="_blank">57-323</a> Trading or Bartering</li><li><a href="/images/pdfs/rulings/57-292.htm" target="_blank">57-292</a> Purchase of Taxpaid Rum in Bulk by Wholesale Liquor Dealer</li><li><a href="/images/pdfs/rulings/57-271.htm" target="_blank">57-271</a> Interest on Overpayment of Tax</li><li><a href="/images/pdfs/rulings/57-242.htm" target="_blank">57-242</a> Statute of Limitations for Claims</li><li><a href="/images/pdfs/rulings/57-173.htm" target="_blank">57-173</a> Taxpaid Bulk Distilled Spirits</li><li><a href="/images/pdfs/rulings/57-124.htm" target="_blank">57-124</a> Permit and Labeling Requirements</li><li><a href="/images/pdfs/rulings/57-85.htm" target="_blank">57-85</a> Revocation of Basic Permit</li><li><a href="/images/pdfs/rulings/57-74.htm" target="_blank">57-74</a> Revocation of Basic Permit</li><li><a href="/images/pdfs/rulings/57-26.htm" target="_blank">57-26</a> Wholesaler's Basic Permit</li></ul><p><strong>1956</strong></p><ul><li><a href="/images/pdfs/rulings/56-690.htm" target="_blank">56-690</a> Termination of Basic Permit</li><li><a href="/images/pdfs/rulings/56-579.htm" target="_blank">56-579</a> Importation of Alcoholic Beverages</li><li><a href="/images/pdfs/rulings/56-534.htm" target="_blank">56-534</a> Wholesale Liquor Dealer</li><li><a href="/images/pdfs/rulings/56-495.htm" target="_blank">56-495</a> Age of Corn Whiskey</li><li><a href="/images/pdfs/rulings/56-461.htm" target="_blank">56-461</a> Pokeberries</li><li><a href="/images/pdfs/rulings/56-458.htm" target="_blank">56-458</a> Abbreviations of "Limited," "Corporation," "Incorporated," or "Company."</li><li><a href="/images/pdfs/rulings/56-430.htm" target="_blank">56-430</a> Aleatico Grape may be Used for Muscatel Wine</li><li><a href="/images/pdfs/rulings/56-429.htm" target="_blank">56-429</a> Importer's Basic Permit</li><li><a href="/images/pdfs/rulings/56-394.htm" target="_blank">56-394</a> Claims for Drawback</li><li><a href="/images/pdfs/rulings/56-385.htm" target="_blank">56-385</a> Corporate Officer</li><li><a href="/images/pdfs/rulings/56-383.htm" target="_blank">56-383</a> Wholesaler's Basic Permit</li><li><a href="/images/pdfs/rulings/56-381.htm" target="_blank">56-381</a> Refund Claims</li><li><a href="/images/pdfs/rulings/56-370.htm" target="_blank">56-370</a> Entry into Customs Custody for Ship's Stores</li><li><a href="/images/pdfs/rulings/56-361.html" target="_blank">56-361</a> Articles Damaged or Destroyed in Transit</li><li><a href="/images/pdfs/rulings/56-351.htm" target="_blank">56-351</a> Liquor Dealer Records</li><li><a href="/images/pdfs/rulings/56-208.html" target="_blank">56-208</a> Sales of Complete Firearms and Extra Interchangeable Parts</li><li><a href="/images/pdfs/rulings/56-203.htm" target="_blank">56-203</a> Storage of Brandy in an Internal Revenue Bonded Warehouse</li><li><a href="/images/pdfs/rulings/56-146.htm" target="_blank">56-146</a> Tax Rate on Pulque</li><li><a href="/images/pdfs/rulings/56-98.htm" target="_blank">56-98</a> Flavored Vodka</li><li><a href="/images/pdfs/rulings/56-95.htm" target="_blank">56-95</a> Liquor Dealer Records</li></ul><p><strong>1955</strong></p><ul><li><a href="/images/pdfs/rulings/55-740.htm" target="_blank">55-740</a> Neutral Spirits Subjected to Vodka Process but Stored in Reused Whiskey Barrels may not be Designated or Labeled as Vodka</li><li><a href="/images/pdfs/rulings/55-618.htm" target="_blank">55-618</a> Wine Labels</li><li><a href="/images/pdfs/rulings/55-595.htm" target="_blank">55-595</a> Labeling Wine Bottled by a Taxpaid Wine Bottling House for Another Person</li><li><a href="/images/pdfs/rulings/55-552.htm" target="_blank">55-552</a> Grain Neutral Spirits Stored in Wood may not be Labeled as Vodka</li><li><a href="/images/pdfs/rulings/55-511.htm" target="_blank">55-511</a> Pewter Approved for Manufacture of Liquor Bottles</li><li><a href="/images/pdfs/rulings/55-494.htm" target="_blank">55-494</a> Bottling Proof</li><li><a href="/images/pdfs/rulings/55-402.htm" target="_blank">55-402</a> Comic Whiskey Labels</li><li><a href="/images/pdfs/rulings/55-399.htm" target="_blank">55-399</a> Straight Whiskey</li><li><a href="/images/pdfs/rulings/55-324.htm" target="_blank">55-324</a> Domestic Distilled Spirits may be Reimported for the Purpose of Supplying Diplomats of Foreign Countries or Foreign Military Missions</li><li><a href="/images/pdfs/rulings/55-176.htm" target="_blank">55-176</a> Certain Recovered Spirits may be used as Coloring, Flavoring, and Blending Materials</li><li><a href="/images/pdfs/rulings/55-165.htm" target="_blank">55-165</a> Coloring, Flavoring and Blending Material</li><li><a href="/images/pdfs/rulings/55-164.htm" target="_blank">55-164</a> Change in Ownership</li></ul><p><strong>1954</strong></p><ul><li><a href="/images/pdfs/rulings/54-592.htm" target="_blank">54-592</a> Relabeling Tax Paid Distilled Spirits</li><li><a href="/images/pdfs/rulings/54-577.htm" target="_blank">54-577</a> Advertising of Malt Beverages</li><li><a href="/images/pdfs/rulings/54-544.htm" target="_blank">54-544</a> Importer's Basic Permit Required at Each Location</li><li><a href="/images/pdfs/rulings/54-527.htm" target="_blank">54-527</a> Termination of Basic Permit due to Change in Ownership</li><li><a href="/images/pdfs/rulings/54-513.htm" target="_blank">54-513</a> Labeling and Advertising of Malt Beverages</li><li><a href="/images/pdfs/rulings/54-452.htm" target="_blank">54-452</a> Application for Wholesaler's Basic Permit</li><li><a href="/images/pdfs/rulings/54-451.htm" target="_blank">54-451</a> Beer as Ship's Supplies</li><li><a href="/images/pdfs/rulings/54-439.htm" target="_blank">54-439</a> Fruit Flavored Brandies</li><li><a href="/images/pdfs/rulings/54-418.htm" target="_blank">54-418</a> Aperitif Wine</li><li><a href="/images/pdfs/rulings/54-416.htm" target="_blank">54-416</a> Labeling of Distilled Spirits</li><li><a href="/images/pdfs/rulings/54-376.htm" target="_blank">54-376</a> Trade Name on Basic Permit</li><li><a href="/images/pdfs/rulings/54-326.htm" target="_blank">54-326</a> Distilled Spirits Advertising</li><li><a href="/images/pdfs/rulings/54-323.htm" target="_blank">54-323</a> Facsimile Signature</li><li><a href="/images/pdfs/rulings/54-287.htm" target="_blank">54-287</a> Tax Free Withdrawal for Hospital or Clinic.</li><li><a href="/images/pdfs/rulings/54-278.htm" target="_blank">54-278</a> Basic Permits at Ports of Entry</li><li><a href="/images/pdfs/rulings/54-259.htm" target="_blank">54-259</a> Sherman Anti-Trust Act</li><li><a href="/images/pdfs/rulings/54-248.htm" target="_blank">54-248</a> Members of the Delegation of a Foreign Country to the United Nations</li><li><a href="/images/pdfs/rulings/54-174.htm" target="_blank">54-174</a> Grape Wine Flavored with Herbs Customarily Used in the Flavoring of Vermouth</li><li><a href="/images/pdfs/rulings/54-161.htm" target="_blank">54-161</a> Price Reductions, Rebates, Refunds, and Discounts</li><li><a href="/images/pdfs/rulings/54-151.htm" target="_blank">54-151</a> Providing Glassware to Retailers</li></ul><p> </p><div><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>If you are interested in obtaining a copy of guidance that TTB has determined to be superseded, canceled, or obsolete and has been removed from TTB.gov, you may submit a request through TTB’s Freedom of Information Act (FOIA) program. See <a class="usa-link" href="/laws-regulations-and-public-guidance/public-guidance/removed-public-guidance">Removed Public Guidance Documents</a> for more information.</p></div></div></div></div> </div> </div> </div> </div> </div> </article> <p> Last reviewed: January 14, 2015 <br> Last updated: May 2, 2024 <br> Maintained by: <a href=/about-ttb/who-we-are/offices/regulations-and-rulings-division>Regulations and Rulings Division</a> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer"> <div class="footer-primary"><nav role="navigation" aria-labelledby="block-ttb-footer-menu" id="block-ttb-footer" class="block block-menu navigation menu--footer ttb-menu"> <h3 class="visually-hidden" id="block-ttb-footer-menu">Footer</h3> <div class="display-flex flex-wrap grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section 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