27 CFR §19.593

1. (a)General. A proprietor must keep a tank summary record for spirits of 190° or more of proof held in storage tanks. The record must show the proof gallons deposited into, withdrawn from, and remaining in the tanks in the storage account. The proprietor must prepare a separate tank summary record for each kind of spirits of 190° or more of proof. The proprietor must make an entry for each day on which a transaction occurs, and the entry must summarize the individual transactions shown on the deposit records.
2. (b)Arrangement of records. The proprietor must prepare and arrange the tank summary records as follows:
   1. (1)For domestic spirits, by the name of the producer or warehouseman;
   2. (2)For imported spirits, by the name of the warehouseman who received the spirits from customs custody; and
   3. (3)For spirits from Puerto Rico or the Virgin Islands, by the name of the producer in Puerto Rico or the Virgin Islands.
3. (c)Details of records. Tank summary records must show the following details:
   1. (1)The kind of spirits;
   2. (2)The date of the transactions summarized;
   3. (3)The proof gallons deposited;
   4. (4)The proof gallons withdrawn;
   5. (5)The proof gallons remaining in tanks; and
   6. (6)Any gain or loss disclosed by inventory or on emptying of the tanks covered by the tank summary record.