I have several questions on this. Can someone kindly explain this whole mess?! My understanding is that the brewer paid no tax to the federal government on beer sold outside the US. So any such cans or bottles would have carried the WF statement, both before and after the war. I'm unclear, however, on beer sold to the military that was to be consumed state side as well as a number of other scenarios discussed below.

1. Was beer sold in US territories, and/or possessions (including Alaska and Hawaii, prior to statehood), subject to tax, or was this WF?

2. What about cases where the beer was being shipped to US citizens working abroad, e.g. military civilians, government contractors, federal employees, e.g. foreign service/state department, etc.?

3. Was all beer sold to the military, even state side, always WF?
In other words, even if the military did not intend to ship it overseas, was it still WF?

4. When was the requirement to print WF on the can/bottle dropped?

5. Today, are brewers still exempted from paying tax for beer sold abroad?

6. As 5 above, what about beer sold to the military?

George, so many questions, so little time!
The Internal Revenue Code of 1938 explains everything! Honest.
Actually it does as far as our interest in markings. Since the end of Prohibition, beer has been subject to tax on removal from the brewery “for consumption or sale.” Internal Revenue Service regulations required that containers of beer removed subject to tax be marked “Internal Revenue Tax Paid.” The same regulations required beer removed without payment of tax be marked “Withdrawn Free of Tax for Exportation.”
This all changed in 1950 when new IRC provisions allowed tax on beer removed to be deferred until the end of a 15 day return period. Surprisingly the possibility that a consumer might have in their possession a can of beer marked “IRTP” but on which the tax was only deferred and had not actually been paid – ridiculously funny when the tax deferral period was only 15 days - caused the Internal Revenue Service to eliminate the requirement to show payment of tax, or exemption from tax, on containers of beer. Actually, regulations explicitly prohibited these statements on beer removed after March 1950. So both IRTP and Withdrawn Free statements disappeared at the same time. Thus, no Withdrawn Free cans for the Korean War.
Internal Revenue Regulations were/are very clear on who pays tax or not. I don’t have statutory cites for the 1938 Code, but brewery regulations are very clear on exports and other removals (26 USC section 192.340, as amended after World War II.)
Export to foreign countries and the Panama Canal Zone are free of tax.
Exports to Puerto Rico, Guam, American Samoa, and the Virgin Islands are Free of Tax.
Exports to other possessions of the United States are subject to Internal Revenue Tax.
Exports to US territories, including Alaska and Hawaii, are subject to Internal Revenue Tax.
There is no statutory allowance for beer to be sold to the US military without payment of tax. Never has been. But most beer sales to the military have been for overseas use and are free of tax for that reason. Here I will speculate on why WF cans are found domestically, especially in the vicinity of military bases.
First, it’s likely that much of the beer sold to the military for overseas use was shipped through military bases. Perhaps not all of that export beer made it overseas.
A second thought is that brewers sold all beer, taxpaid or not, to the military using the same olive drab cans. Brewers than could simply taxpay shipments or portions of shipments destined for domestic use, and not pay tax on portions of shipments destined for overseas use. Consider that during World War II beer was not canned for domestic use; thus brewers did not have cans that were marked IRTP. Basically WF cans were the only cans brewers filled during the war. Taxpaid or not, these WF cans were used at domestic military bases.
Today brewers are still exempt from paying internal revenue tax on beer exported. Many other reasons exist for the removal of non taxpaid beer, but separate markings are generally no longer required. Beer shipped overseas for various Government and consular uses is similarly not taxpaid since it is exported.
No more questions until SpringThaw.

Gee, What nice about this Rusty Bunch site is Wreath of Knowledge !!! I learn something news. Thank ThreeRing !!! for your time giving out this information

Jesus Charlie, I didn't realize that you were so smart!!!!! See you in Mechanicsburg!!!!!!Woody

I have a Question. Since the Crowntainer was Tin Free & they painted them dull gray during Military time frame since there was restrictions on the Aluminum in the silver paint they once used pre war & post war would these cans be available for Civilian use during the war years can restrictions from 1942-46? LEON.

Picture of Removed Free Label. LEON.

Leon,
Crowntainers were available for civilian use during WWII. Crown Cork & Seal continued producing them during the war but had to (1) paint the can with a base coat of dull gray enamel paint instead of the silver colored aluminum coating, and (2) replace the tin bottom with a lacquered metal bottom.
Gary

I believe this can was one of four found in a house in Newfoundland, Canada. It has both the IRTP statement and a WF lid (thankfully not punched!). The American Can Co code is a bow tie with three dots which dates it to 1940.

crowntainer-central wrote: ↑Tue Mar 26, 2019 6:10 pm Leon,
Crowntainers were available for civilian use during WWII. Crown Cork & Seal continued producing them during the war but had to (1) paint the can with a base coat of dull gray enamel paint instead of the silver colored aluminum coating, and (2) replace the tin bottom with a lacquered metal bottom.
Gary

Thanks for the confirmation, I've always suspected that. SO, When people say beer cans were not available for civilian use during the war years that's not entirely true. Shouldn't there then be Beer Ads for these Crowntainers during the war years, 1942-46? LEON.