27 CFR §20.63

1. (a)Adoption of formulas and statements of process is permitted:
   1. (1)When a successor (proprietorship or fiduciary) adopts a predecessor's formulas and statements of process as provided in §§ 20.57(c) and 20.58; and
   2. (2)When a permittee adopts for use at one plant, the formulas previously approved by TTB for use at another plant, or when a permittee adopts a formula previously approved by TTB for a parent or subsidiary, provided that in the case of a parent-subsidiary relationship the subsidiary is wholly-owned by the parent.
2. (b)The adoption will be accomplished by the submission of a certificate of adoption. The certificate of adoption shall be submitted to the appropriate TTB officer and shall contain:
   1. (1)A list of all approved formulas or statements of process in which S.D.S. is used or recovered;
   2. (2)The formulas of S.D.S. used or recovered;
   3. (3)The dates of approval of the relevant Forms 1479-A or TTB Forms 5150.19:
   4. (4)The applicable code number(s) for the article or process;
   5. (5)The name of the permittee adopting the formulas, followed by the phrase, for each formula, “Formula of ______ (Name and permit number of permittee who received formula approval) is hereby adopted;” and
   6. (6)In the case of a permittee adopting the formulas of another entity, evidence of its relationship to that entity.