Title 27

PART 25 SUBPART L

Subpart L - Removals Without Payment of Tax

• 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.
• T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

27:1.0.1.1.20.12.385	SUBJGRP 385	Transfer to Another Brewery of Same Ownership
27:1.0.1.1.20.12.385.1	SECTION 25.181	25.181 Eligibility.
27:1.0.1.1.20.12.385.2	SECTION 25.182	25.182 Kinds of containers.
27:1.0.1.1.20.12.385.3	SECTION 25.183	25.183 Determination of quantity transferred.
27:1.0.1.1.20.12.385.4	SECTION 25.184	25.184 Losses in transit.
27:1.0.1.1.20.12.385.5	SECTION 25.185	25.185 Mingling.
27:1.0.1.1.20.12.385.6	SECTION 25.186	25.186 Record of beer transferred.
27:1.0.1.1.20.12.386	SUBJGRP 386	Removal of Beer Unfit for Beverage Use
27:1.0.1.1.20.12.386.7	SECTION 25.191	25.191 General.
27:1.0.1.1.20.12.386.8	SECTION 25.192	25.192 Removal of sour or damaged beer.
27:1.0.1.1.20.12.387	SUBJGRP 387	Removals for Analysis, Research, Development or Testing
27:1.0.1.1.20.12.387.9	SECTION 25.195	25.195 Removals for analysis.
27:1.0.1.1.20.12.387.10	SECTION 25.196	25.196 Removals for research, development or testing.
27:1.0.1.1.20.12.388	SUBJGRP 388	Removal of Beer to a Contiguous Distilled Spirits Plant
27:1.0.1.1.20.12.388.11	SECTION 25.201	25.201 Removal by pipeline.
27:1.0.1.1.20.12.389	SUBJGRP 389	Exportation
27:1.0.1.1.20.12.389.12	SECTION 25.203	25.203 Exportation without payment of tax.
27:1.0.1.1.20.12.390	SUBJGRP 390	Beer For Personal or Family Use
27:1.0.1.1.20.12.390.13	SECTION 25.205	25.205 Production.
27:1.0.1.1.20.12.390.14	SECTION 25.206	25.206 Removal of beer.
27:1.0.1.1.20.12.390.15	SECTION 25.207	25.207 Removal from brewery for personal or family use.

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