1946 Allowan ce applica- ble to casks, etc., only . Proof computation . Spirits in bond for eight years or over . Leakage allowance . Proviso . Allowances for prior peri od . Vol. 43, P. 808. Effective da te of sec- tion . Proviso. Regauging pri or to effective dale . Vol. 40, p. 1106. R emo val of ce rta in spirits . Transfers by pipe lines to storage tanks in warehouses . Drawing into ap- proved co ntainers for sto rage in ware hous e. Taxpaid in'approved containers in cistern rooms . Trans porta tion in ap- proved containers, for beverage use. Regulations to be pres cribe d . 74TH C ONGRESS . SESS . II. CH. 830 . JUNE 26, 1936. 71/2 gallons for more than 33 months and not more than 36 months ; 8 gallons for more than 36 months and not more than 40 months ; 81/2 gallons for more than 40 months and not more than 44 months ; 9 gallons for more than 44 months and not more than 48 months ; 91/2 gallons for more than 48 months and not more than 52 months ; 10 gallons for more than 52 months and not more than 56 months ; 101/2 gallons for more than 56 months and not more than 60 months ; 11 gallons for mor e than 6 0 month s and no t more than 64 months
111/2 gallons for more than 64 months and not more than 68 months ; 12 gallons for more than 68 months and not more than 72 months . ; 121/2 gallons for more than 72 months and not more than 76 months ; 13 gallons for more than 76 months and not more than 80 months ; 131/2 gallons for more than 80 months from the date of original gauge as to fruit brandy, or original entry as to all other spirits ; and no further allowances shall be made for loss by leakage or evaporation . The foregoing allowance for loss shall apply only to casks or packages of a capacity of forty or more wine-gallons, and the allow- ance for loss on casks or packages of less capacity than forty gal- lons shall not exceed one-half the amount allowed on said forty- gallon cask or package ; but no allowance shall be made on casks or packages of les s capaci ty than twenty gallons . Th e pr oof o f su ch distilled spirits shall not in any case be computed at the time of withdrawal at less than 100 per centum . (c) Distilled spirits which on the effective date of this section are eight years of age, or older, and which are in bonded ware- houses, may remain therein after such date ; but no allowance for loss by leakage or evaporation shall be made in the case of such spirits with respect to any period after such date : Provided, That loss allowances for such spirits for the period prior to the effective date of this section shall be made pursuant to the provisions of the Act of February 6, 1925 (43 Stat . 808) . (d) This section shall take effect thirty days after the date of the enactment of this Act : Provided, That a regauge to determine the losses to be allowed under subsection (c) shall be made prior to the ef f ective date of t his section . SEC . 308 . The first paragraph of section 602 of the Revenue Act of 1918, approved February 24, 1919, is amended to read as follows
"SEC . 602 . Subject to the provisions of existing law, spirits pro- duced at r egis tered dis tille ries and redu ced i n th e rec eivi ng ci ster ns in such distilleries to not more than one hundred and fifty-nine degrees of proof and not less than one hundred degrees of proof, may be transferred, by means of pipe lines, direct to storage tanks in the Internal Revenue Bonded Warehouse located on the bonded premises where produced and be warehoused in such storage tanks, or they may be drawn into approved containers and transferred to any Internal Revenue B onded Warehouse for st orage therein, or they may be taxpaid in such approved containers in such cistern rooms, without being entered into an Internal Revenue Bonded Warehouse. Such spirits may be drawn into approved containers from storage tanks in Internal Revenue Bonded Warehouse located on the bonded premises of the distillery either for storage in bond or tax payment . Such spirits, upon tax payment, may be trans- ported in approved containers for use for beverage purposes only . The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby empowered to prescribe all necessary regulations relating to the drawing off, transferring, gauging, storing, and transportation of such spirits
