27 C.F.R. § 19.77
(b) If the applicant intends to redistill spirits in the production account, the applicant must submit and receive approval for such redistillation on form TTB F 5110.38, Formula for Distilled Spirits under the Federal Alcohol Administration Act.
(26 U.S.C. 5172, 5201, 5222, 5223, 5555)