SUBCOMMITTEE ON EXCISE TAX TECHNICAL AND ADMINISTRATIVE PROBLEMS

AIME J. FORAND, Rhode Island, Chairman

CONTENTS

Statement of—

Avis, Dwight E., Director, Alcohol and Tobacco Tax Division, Internal

Revenue Service...

Coggins, John, special assistant, Alcohol and Tobacco Tax Legal Di-

vision, Internal Revenue Service..

Heymsfeld, Ralph T., vice president and director, Schenley Industries,

Inc..

Hirsch, Adolph, representing the Alford Co., Philadelphia, Pa.

O'Neill, John E., on behalf of Heublein, Inc., Hartford, Conn.

Owen, Ralf, office of Clinton M. Hester, Washington counsel, United

States Brewers Foundation_

Page

1

1

133

144

118

116, 117

Ritter, Robert B., Head, Alcohol and Tobacco Tax Division, Office of

the General Counsel, Internal Revenue Service---

Ryan, Richard, Head, Laboratory Section, Alcohol and Tobacco Tax

Division, Internal Revenue Service..

Seasonwein, Milton B., resident counsel, Schenley Industries, Inc.--

Smith, Hon. Dan T., Special Assistant to the Secretary of the Treasury

in Charge of Tax Policy.

Street, Dan L., president, Distilled Spirits Institute_

Additional information submitted for the record by-

American Distilling Co., telegram from__

Distilled Spirits Institute:

Letter from Howard T. Jones, executive secretary-

Suggestions for amendment of section 5064 of the preliminary

draft for the revision of chapter 51, Internal Revenue Code of

1954___

Forand, Hon. Aime J.:

Compromise Seen-New Proposal May Break Deadlock on

Bonding Bill, article from Journal of Commerce, March 8,

1956..

List of distilling companies supporting Willett-Thomson proposal
Willett-Thomson proposal on the 8-year bonding period.

Forman, Louis, statement of__

Internal Revenue Service:

Detailed discussion of the proposed revision of subtitle E (alcohol,

tobacco, and certain other excise taxes) of Internal Revenue

Code of 1954__.

Supplement with respect to beer to detailed discussion..

Supplement to general explanation___--

League of Distilled Spirits Rectifiers, Inc., letter from Briggs G.
Simpich, assistant general counsel -

Manufacturing Chemists' Association, Inc., letter from M. M. Rosson,
chairman, industrial alcohol technical committee_.

Merchants Distilling Corp., telegram from W. C. Dunn_

1

1

115

1

121

148

128

124

15

144

143

152

30

112

28

150

154

148

National Association of Alcoholic Beverage Importers, Inc., letters
from Harry L. Lourie, executive vice president_

149, 150

National Association of Tobacco Distributors, statement of Joseph
Kolodny, managing director___

153

National Licensed Beverage Association, letter from Ralph E. Curtiss,

Washington counsel.

117

National Retail Liquor Package Stores Association, Inc., letter from
Benjamin Josephs, president_

Treasury Department, letter from Dan Throop Smith, Special Assist-

ant to the Secretary in Charge of Tax Policy.

115

Wine Institute, letter from Edward W. Wootton_

151