in the presence of the assigned officer and advises him of the aldehyde content expressed in percent and ppm.

(4) If the analysis shows the distillate to contain not less than 1/10th of 1% of aldehydes, applies company lock on the spirits outlet control valves on the distillate tanks which were previously gauged.

(5) Prepares, maintains and submits all required records and reports on a current basis.

(6) Removes released distillates to fermenters when desired, including nights, Saturdays and Sundays.

(7) Removes company locks from spirits outlet control valves when requested by Government officer. SEC. 4. CONDITIONS.

.01 All wine spirits and distillates containing aldehydes shall be conveyed by fixed pipelines to wine spirits addition or fermenting tanks, as appropriate. Flexible, metal-sheathed hoses no longer than four feet may be connected to scale tanks where scale tanks are used to weigh quantities of spirits to be used in wine spirits additions.

.02 Proprietors shall have on file with the Assistant Regional Commissioner an approved bond on Form 2601, Distilled Spirits Bond (combined or blanket), in an adequate penal sum. .03 Plant premises, construction and equipment shall be so arranged to afford security and protection to the revenue and to not hinder the effective administration of the applicable regulations.

04 Records and required reports shall be prepared, maintained and submitted without delay in accordance with applicable sections of 26 CFR Parts 240 and 201.

SEC. 5. RESPONSIBILITIES OF PROPRIETORS.

Proprietors of bonded wine cellars who want to receive and use wine spirits or distillates containing aldehydes, or both, without Government supervision, shall file an application, in triplicate, with their Assistant Regional Commissioner, Alcohol, Tobacco, and Firearms. The application shall specify (a) the procedures (not restricted to

those in Sec. 3. above as other new procedures may be developed which are more adaptable to specific plants and afford equal security to the spirits) to be used; and (b) that the application is submitted for a waiver of supervision under the provisions of 26 CFR 240.835. Since these applications are approved at the discretion of the assistant regional commissioner, he may require additional safeguards or other information he considers necessary to assure security and protection to the

revenue.

SEC. 6. INQUIRIES.

Any inquiries concerning this Revenue Procedure should refer to its number and be addressed to the appropriate Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.

26 CFR 601.602: Forms and instructions (Also Part I, Sections 6042, 6049; 1.6042-2, 1.6049-1).

Substitutes for Form 1087, 1087, Nominee's Information Return, may be printed for use in lieu of the official forms if prescribed specifications are met; Revenue Procedure 68-42 superseded.

Rev. Proc. 72-33
SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the requirements of the Internal Revenue Service relating to paper substitutes for Form 1087, Nominee's Information Return. SEC. 2. SUBSTITUTES.

.01 Paper substitutes for Form 1087 which conform to the specifications contained in this procedure may be privately printed without the prior approval of the Internal Revenue Service. Proposed substitutes not conforming to these specifications should be submitted by letter to the Commissioner of Internal Revenue Service, Attention: ACTS: T:P, 1111 Constitution Avenue, N.W., Washington, D.C. 20224, for consideration. These requests should contain an explanation of the need for the specific deviations.

.02 In lieu of furnishing paper documents, the Service encourages

payers who have the facility for submitting the information on magnetic tape to use this method of filing. Specifications for the submission of data on

magnetic tape are currently contained in Revenue Procedure 71-20, C.B. 1971-2, 528, a copy of which may be obtained from any Internal Revenue District Office or Service Center. Payers or agents who desire to file information returns in the form of magnetic tape should apply by letter to the Director of Internal Revenue Service Center in the region in which the payer or agent normally files returns. SEC. 3. SPECIFICATIONS FOR FORMS PRINTING

.01 Basic form.-The official Form 1087 for the reporting year should be used as the basis for developing the substitute form. Since Form 1087 is subject to annual review and possible change, payers are cautioned against over-stocking supplies of the privatelyprinted substitutes. Copies of the official form for the reporting year may be obtained from any Internal Revenue Office.

.02 Color and quality of paper.(a) Paper for Copy A must be white chemical wood bond, or equivalent, 32to 40-pound (basis 17 x 22-1000), plus or minus 5% (weight must be inclusive of any coating or chemical treatments). The paper must consist of principally bleached chemical woodpulp and be free from unbleached or ground woodpulp. It also must be suitably sized for writing on with ink without feathering.

(b) Copies B and C are provided in the official assembly solely for the convenience of the payer (see section 3.10). The payer may choose the color and quality of the paper used for those copies if he elects to include them in an assembly.

.03 Color and quality of ink.—All printing must be in a high quality black ink. Bar codes should be free from picks or voids.

.04 Quality of printing.-Strict observance of printing and trimming tolerances is required. Forms not meeting these specifications may be returned to the payers by the Service Center.

.05 Typography.-Type must be substantially identical in size and shape with corresponding type on the official form. All horizontal rules on the document and all vertical rules outside the specified format section must be 1 point (0.015 inch). All vertical rules within the specified format section and format identifier lines must be 3 point (0.045 inch). When present, mailing guides must be less than one-half point (0.0075 inch). A 0.045-inch vertical rule must precede and follow each payment block, as illustrated in Exhibits

A and B. The format identifier must be printed in a 10-point Roman font. Any normally used Roman font is acceptable. Vertical rules must be parallel to the left edge of the document; horizontal rules, parallel to the top edge.

.06 Dimensions.-The official form is 8 inches wide by 32/3 inches deep, exclusive of a 2-inch snap-stub on the left side of the form. The substitute forms may vary in width from 7 inches to 8 inches and in depth from 3 inches to 334 inches, although adherence to the size of the official form is preferred. The snap feature is not required on substitutes. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified before they are filed.

.07 Clear area. The back of Copy A must be free of all printing.

.08 Carbonized forms or "spot carbons."-Carbonized forms and "spot carbons" are not permissible. Interleaved carbon, if used, should be black and of good quality to preclude smudging.

.09 Printers' symbols.-The Government Printing Office symbol must not be printed on substitute Forms 1087. In place thereof, it is suggested the forms printer print his Employer Identification Number in the same place on such substitute forms.

.10 Copies B and C.-Copies B and C are included in the official assembly for the convenience of the nominee. Although there is no requirement that privately-printed substitute forms include these copies, Copy B may be desired by the nominee for his records and Copy C will satisfy the law and

regulations concerning the statement. of information which is required to be furnished to the actual owner or payee. Sec. 4. DATA ENTRIES

(a) For purposes of this procedure, the term "tax identifying number" for an individual payee means his social security number, which consists of nine digits separated by hyphens, as follows: 000-00-0000. For all other payees, the term "tax identifying number" means the employer identification number, which consists of nine digits separated by a hyphen, as follows: 00-0000000. Spaces may be used in lieu of hyphens.

(b) For accurate identification, the Service uses the name of the payee whose tax identifying number is shown as well as the tax identifying number itself. When the entry on the form includes not only the payee name but also descriptive information relating to legal ownership, or when several names are shown, it is often difficult to distinguish the name to which the tax identifying number applies. Accordingly, the following practices must be observed:

(1) The name of the appropriate payee; i.e., the person or organization whose tax identifying number has been provided, must be included in the field labeled "Paid To".

(2) The name of the appropriate payee should be the first entry in the "Paid To" field, preceding all other names and descriptive information.

(3) When there are multiple payees with different surnames, the tax identifying number shown must be linked to the surname of the payee to which it applies. It is preferred that such linkage be in the form of an asterisk preceding the appropriate surname. SEC. 5. FORMAT REQUIREMENTS

.01 The Form 1087 is divided into two sections: A specified format section and a variable format section. The specified format section includes the payment blocks, name, address, and tax identifying number of the actual owner or payee, the format identifier (sec. 5.03 (h)), the format guidelines, and the area within three-eighths inch of the left edge of the document and one-eighth inch to the right of the format identifier. The variable format

section consists of the remainder of the document, including the reporting year and name, address, and identification number of the nominee or record

owner.

.02 Additional data blocks (including additional payment blocks) may be added to substitute Forms 1087, at the option of the nominee, or in accordance with State requirements, but these additional data blocks must be contained in the variable format section except as noted in section 5.03 (c).

.03 Specified format section layout (general).

(a) The specified format section, including contents, general arrangement and typography, must conform to one of the formats illustrated in Exhibit B, subject to section 4.04. Formats 2, 3, 4 and 5 are preferred; however, formats 6 and 7 are also acceptable.

Format 1 is reserved for the official form and may not be used for substitute forms.

(b) If format 6 or 7 is used and the location of the tax identifying number is consistent, a 3-point vertical rule (0.045 inch) should be preprinted immediately to the left of the number. If format 6 or 7 is used and the location of the tax identifying number is not consistent for all returns, due to the nature of the mechanical equipment used by the nominee, this number need not be contained in a special box, nor identified. Preferably, it should be printed to the right of and on the same line as the payee name (or first line of the payee name if there is more than one) but it can also be printed one or two lines above or below the first line of payee name.

(c) Special precaution must be taken if the printing of an account designation number in the specified format section is unavoidable. In this case, such number must not be on the same line as, or on any line above, the tax identifying number, nor on the same line as payments. When possible, the printing of such numbers in the specified format section should be avoided.

(d) Payee name, street, address, and city and state (including ZIP

Code) must be on separate lines. City, state and ZIP Code may be on the same line or on separate lines.

(e) The area within three-eighth inch of the left edge of the document (exclusive of stubs) must not contain any prepunched holes and must be free of any printing except for the format identifier and format guidelines appropriate to each permissible alternate format as illustrated in Exhibit B. There must be no intervening data or marks between the left edge of the document and the specified format section. In addition, there must always be a clear space of at least one-eighth inch to the right of and below the format identifier.

(f) There must be a margin of at least one-fourth inch from the top edge of the document to any printing. Variable format section data may be placed between the top of the form (subject to the 1/4 inch margin) or bottom edge of the document and the specified format section.

(g) The overall dimensions of the specified format section and the dimensions of the individual data blocks contained therein may be varied from the dimensions shown in Exhibits A and B. However, the general arrangement of data within the section and the typography may not be altered, except that substitute forms may be limited to the payments actually being reported.

(h) The appropriate format identifier (2, 3, 4, 5, 6, or 7) must be shown in the upper left corner of Copy A, as illustrated in Exhibits A and B, onefourth inch from the top and left edges. In addition, the appropriate format guidelines must also be shown on Copy A. The identifier and guidelines need not be shown on the other copies of the form.

(i) In using any of the formats, care should be taken to prevent disclosure of payment information if a window envelope is used for mailing.

.04 Specified format section layout (payment blocks and payment identifiers).

(a) Substitutes for Forms 1087 need contain only the payment blocks needed by the payer. If less than the actual number of payment blocks are shown on the substitute forms, an additional 3-point (0.045 inch) vertical rule must appear between the number and the title of each block.

(b) The number of payments reported and the sequence of payments may vary from the number and sequence on the official form. However, payment blocks must always be on one line, and the wording and position within the block of the captions must conform to the official form. There must never be any non-payment data between any payment block and the left margin of the document.

(c) The tax identifying number may be on the same line as the payment entries. In this case, a payment identifier 0 (Zero) must be shown in the block in which the tax identifying number is to be entered. A 3-point (0.045 inch) vertical rule must be shown after the 0 and preceding the title of the block.

.05 Variable format section layout. The arrangement of data in the variable format section may be varied on substitute forms to fit the requirements of State law or to accommodate the needs of the data processing system used by the payer, except that payment year must always be in the same relative position as shown on the official form.

SEC. 6. ADDITIONAL INSTRUCTIONS.

.01 Arrangement of assembly.Except as provided in paragraph .02 below, the parts of the assembly shall be arranged, from top to bottom, as follow: Copy A, "For Internal Revenue Service Center," Copy B, "For (Record Owner (Nominee))," Copy C, "For Actual Owner."

.02 Additional copies.-Additional copies may be prepared by nominees for State requiring the report. When this is done, one such copy may be inserted between Copies A and B. Forms

for delivery to State or local taxing authorities should be clearly labeled to indicate the purpose for which they are intended and should not bear any part of the designation, "Form 1087, Department of the Treasury, Internal Revenue Service."

.03 Instructions for Nominees.

(a) Only originals or ribbon copies may be filed with the Service. Carbon copies are not acceptable.

(b) The Service requests the cooperation of nominees in typing or machine printing whenever possible and in providing good quality data entries on the forms; i.e., using black ribbon, inserting data in the middle of blocks, well separated from other printing and guidelines, and taking any other measures that will guarantee a clear, sharp image. However, payers are not required to acquire special equipment solely for the purpose of preparing these forms.

(c) On corrected returns for Form 1087, an "X" must follow identifier number and the words "Corrected Return" (in upper case letters) must be centered in the top one-quarter inch of the form. All required data blocks must be completed on a corrected return since it supersedes the information previously reported.

SEC. 7. REPRODUCTION PROOFS

Order blanks for reproduction proofs are mailed annually to requesters of record, and on request, to other users. Printers and others wishing to obtain reproduction proofs may send their requests to the Commissioner of Internal Revenue, Attention: A:FM:P, 1111 Constitution Avenue, NW., Washington, D.C. 20224.

A charge of $0.75 per page will be made for each reproduction proof regardless of page size. Invoices will be mailed after orders have been filed. Sec. 8. Effect ON OTHER DOCUMENTS

This Revenue Procedure supersedes Revenue Procedure 68-42, C.B. 19682. 944.

26 CFR 601.602: Forms and instructions. (Also Part I, Section 6051; 31.6051-1.)

Substitutes for Form W-2, Wage and Tax Statement, may be printed for use in lieu of the official forms if prescribed specifications are met; Revenue Procedure 68-38 superseded.

Rev. Proc. 72-34

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the requirements of the Internal Revenue Service relating to substitutes for Form W-2, Wage and Tax Statement.

SEC. 2. SUBSTITUTES.

.01 Paper substitutes for Form W-2 which conform to the specifications contained in this procedure may be privately printed without the prior approval of the Internal Internal Revenue Service. Proposed substitutes not con

forming to these specifications should be submitted by letter to the Commissioner of Internal Revenue, Attention: ACTS: T:P, 1111 Constitution Avenue, N.W., Washington, D.C. 20224, for consideration. These requests requests should contain an explanation of the need for the specific deviations.

.02 In addition, employers utilizing copies of the Form W-2 as substitutes for State or local Wage and Tax Statements, must also comply with State or local regulations.

.03 Filing on magnetic tape may be substituted for filing Copy A of Form W-2. Revenue Procedure 71–20, C.B. 1971-2, 528, copies of which are available at Internal Revenue Service Cen

ters and District Offices, covers the filing of Form W-2 data on magnetic tape. Revenue Procedure 71-18, C.B. 1971-1, 684, copies of which are available from Internal Revenue Service Centers and from the Social Security Administration, Baltimore, Maryland

(Attn: Bureau of Data Processing) provides a single magnetic tape format covering quarterly earnings reports (Form 941, Schedule A), Forms W-2, quarterly reports to State employment security agencies and annual reports to State income tax agencies.

SEC. 3. SPECIFICATIONS FOR FORMS

PRINTING.

.01 Basic form.-The official Form W-2 for the reporting year should be used as the basis for developing the substitute form. Since Form W-2 is subject to annual review and possible change, employers are cautioned against overstocking supplies of the privately-printed substitutes. Copies of the official form for the reporting year may be obtained from any Internal Revenue Office.

.02 Color and quality of paper.(a) The official form is printed in a four-part and six-part format. Paper