2012 April No.63 – MISCELLANEOUS


Distilled spirits warehoused under section 5214(a)(9), Internal Revenue Code, may be withdrawn only for the purpose of___________, either directly or after re-warehousing at the same or another port.

A. exportation

B. manipulation

C. re-importation

D. domestic consumption

E. manufacturing

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The Answer is: A

Citation: 19 CFR.144.15(c)(2)

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