c. 2. BACKGROUND. Section 4.45 of the Federal Labeling and Advertising of Wine Reguions under the Federal Alcohol Administration Act, provides in rt that imported wines shall not be released from Customs custody r consumption unless the invoice is accompanied by a certificate of igin issued by a duly authorized official of the appropriate foreign vernment, if the issuance of such certificate with respect to such nes has been authorized by the foreign government concerned. evenue Procedure 59-9, C.B.1959-1, 818, informed importers of wine the provisions of the regulations regarding certificates of origin d identity and certificates of authenticity of vintage dates for bot ed imported wines. Revenue Procedure 59-32, C.B.1959-2, 951, scribed the type and form of certificate required of wines bottled in untries other than the country of origin. EC. 3. CONCLUSION. .01 Under Spanish law the Consejo Regulador De La Denominacian e Origen "Jerez-Xeres-Sherry" is authorized to issue certificates of igin to cover sherry wines exported from Spain. .02 If sherry wine is shipped to other countries for bottling prior shipment to the United States, it must be covered by appropriate rtification before it may be released from Customs custody. For xample, if sherry wine is shipped from Spain, in bulk, to England for ottling, the bottled wine, if exported to the United States, must be overed by an appropriate certificate issued by the office of British ustoms and Excise which will be accepted by the United States ustoms officers in place of the original Spanish certificate described bove. .03 In order to avoid detention of merchandise at the ports of entry, Il importers of sherry wine should advise their principals abroad of hese provisions. SEC. 4. INQUIRIES. Correspondence in regard to this Revenue Procedure should refer o its number and be addressed to the Director, Alcohol and Tobacco Tax (CP:AT:B), Washington 25, D.C. 26 CFR 601.301: Imposition of taxes, qualification requirements, and regulations. (Also Part III-A, Sections 5053, 5062, 5214, 5362; 245.170, 252.23, 240.670.) Rev. Proc. 61-31 The Republic of Panama has been added to the list of countries to which has been extended the privilege of withdrawing alcohol, distilled spirits, beer, and wine free of tax or with benefit of drawback for use as supplies on aircraft. Revenue Procedure 61-24, page 560, this Bulletin, superseded. SECTION 1. PURPOSE. The purpose of this Revenue Procedure is to announce the addition of Panama to the list of foreign countries to which the reciprocal privileges provided by section 309 of the Tariff Act of 1930, 19 U.S.C. 1309, as amended may be extended. SEC. 2. BACKGROUND. Under the provisions of section 309 of the Tariff Act of 1930 = amended, and sections 5053, 5055, 5062(b), 5214 (a) (7) and 5362 (3) of the Internal Revenue Code of 1954, and applicable regulation of the Internal Revenue Service, alcohol, distilled spirits, beer, an wine may be withdrawn free of tax or with benefit of drawback fr use as supplies on aircraft registered in foreign countries and actual engaged in foreign trade or trade between the United States and possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States where trade by foreign aircraft is permitted. Such privilege is extended in respect of aircraft registered in a foreign country only if the Secretary of Commerce has found that such foreign country allows or will allow, substantially reciprocal privileges in respect of aircraf registered in the United States. SEC. 3. PANAMA. In addition to those countries listed in Revenue Procedure 61-4 page 560, this Bulletin, the Department of Commerce has found and has advised the Secretary of the Treasury that the country of Panam extends to aircraft registered in the United States and engaged in for eign trade, privileges substantially reciprocal to those given aircraft registered in Panama and engaged in foreign trade. SEC. 4. COMPLETE LIST OF FOREIGN COUNTRIES. The complete list of foreign countries to which reciprocal privileges may be extended is as follows: SEC. 5. EFFECT ON OTHER DOCUMENTS. This Revenue Procedure supersedes Revenue Procedure 61-24. page 560, this Bulletin. 26 CFR 601.401: Employment taxes. (Also Part I, Section 1402.) Rev. Proc. 61-35 The Social Security Amendments of 1961, Public Law 87-64, approved June 30, 1961, page 315, this Bulletin, added a new paragraph (6) to section 1402(e) of the Self-Employment Contributions Act of 1954 (chapter 2, subtitle A, Internal Revenue Code of 1954). This new paragraph relates to the filing of a Form 2031, Waiver Certificate to Elect Social Security Coverage for Use by Ministers Certain Members of Religious Orders, and Christian Science Prac titioners. In any case in which the minister, member of the religious order, or Christian Science practitioner dies after September 12, 1960 d before April 16, 1962, without having filed a certificate on Form 31, his survivor (as defined in section 205 (c) (1) (C) of the Social curity Act, as amended) or the fiduciary of his estate may file the iver certificate after June 30, 1961, and before April 16, 1962. The Liver certificate will be effective as if filed by the decedent on the day his death. Each waiver certificate filed pursuant to this new paragraph should accompanied by a statement in writing, signed by the person filing e waiver certificate, setting forth such person's name and address, explanation of such person's authority to file the waiver certificate, d the date of the decedent's death. If the waiver certificate is filed a fiduciary, the statement should be accompanied by evidence of thority to file the waiver certificate. ; CFR 601.106: Appellate functions. 1 Rev. Proc. 61-36 1 The procedure for bringing certain tax cases before the Appellate ivision has been changed. The written protests which taxpayers e required to file with the District Director to bring unagreed tax ses before the Appellate Division may now be certified as true der the penalties of perjury. Formerly such written protests had > be filed under oath. This relaxing of the requirements is effective immediately and pplies to written protests on unagreed income, excess profits, estate nd gift tax cases which are not docketed in The Tax Court of the nited States and to unagreed employment and certain excise tax ises. 6 CFR 601.301: Imposition of tax, qualification requirements, and regulations. Also Part III-A, Section 5212; 201.368, 201.369.) Rev. Proc. 61-372 Form 236, Transfer of Spirits or Denatured Spirits in Bond, and accompanying forms, if any, shall accompany the shipment when spirits are transferred in bond by truck. SECTION 1. PURPOSE. The purpose of this Revenue Procedure is to outline the procedures o be followed by Government officers in forwarding Form 236, TransFer of Spirits or Denatured Spirits in Bond, and accompanying forms, f any, when spirits are transferred in bond by truck. SEC. 2. BACKGROUND. .01 Instructions on Form 236 require that, when shipment of spirits s made by truck, the consignee's copies of Form 236 and any accompanying Form 1620, Filled Case Report, or Form 2630, Package Gauge Report, shall be forwarded to the assigned officer at the consignee plant via the driver of the truck. 1 Based on Technical Information Release 343, dated October 31, 1961. *Based on Industry Circular No. 61-44, dated October 31, 1961. .02 In certain circumstances this procedure has been found in practicable. Consequently, the instructions on Form 236 will b revised at the first suitable opportunity to provide merely that te consignee's copies of the transfer forms shall "accompany the ship ment" if the shipment is made by truck. SEC. 3. PROCEDURE. When spirits are transferred in bond by truck, the Governme officer assigned to the consignor premises shall enclose the consignees copy of Form 236 and accompanying Form 1620 or 2630, if any, in a sealed envelope and deliver it to the driver of the truck or, if this impracticable, the forms shall be placed with the shipment in su manner that they will be protected en route and will be readily available when the shipment is received. SEC. 4. INQUIRIES. Inquiries concerning this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax. INDEX 3 Index reflects all items published in the Internal Revenue Bulletin during 1961, including those 859, 862 Excise taxes, decisions relating to adulterated butter, Guam and American Samoa, functions of the Revenue Service Internal Revenue District, Anchorage, establishment. Office of Assistant Commissioner (Data Processing) estab- 544 2 483 Regulations title heading, revised__ Seal of office, District Director's Office Anchorage, Alaska, iens (See: Nonresidents; Residents) ppeals: Determinations, pension plans, etc., of associations_ 1 897 Determination of deductibility of dues, etc____ Documentary stamp tax, limitation period.. Limitations, deficiency attributable to foreign tax carryback, Procedure, bankruptcy and receivership cases, §601.109(a) Attorneys and agents, notice of deficiency, taxpayer's last known 2 550 Bankruptcy and receiverships: Assessments, procedure, §601.109 (a) and (c) amended._. Bond: Estate tax, extension of time for payment of tax, §§20.6165-1, 1 402, 753 Excise taxes: Adulterated and process or renovated butter, § 45.4814-5. 1 Closing agreements, determination, § 601.202(a) (2) amended... 1 866 627168°-62-39 (577) |