StacksVerified U.S. regulatory reference

27 CFR §1.71

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Distilled spirits in containers of a capacity of one wine gallon or less, except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws, will be deemed to be for nonindustrial use.