Where it is desired to transfer spirits by pipeline to bonded wine premises and store the spirits prior to use, there will be provided a suitable tank for storing the spirits. The spirits to be transferred, if not gauged on the bonded premises of the distilled spirits plant, will be gauged by weight or volume on bonded wine premises.
27 C.F.R. §24.228
Sec. 201, Pub. L. 85-859, 72 Stat. 1382, as amended ( 26 U.S.C. 5373 )