A brewer may remove beer from the brewery, without payment of tax, by pipeline to the bonded premises of a distilled spirits plant which is authorized to produce distilled spirits and which is located contiguous to the brewery.
27 C.F.R. § 25.201
Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended, 1389, as amended ( 26 U.S.C. 5222 , 5412 )