27 C.F.R. § 19.483
(a) Basic requirements. A proprietor must place the marks prescribed by this subpart on cases, encased containers, and packages of spirits and denatured spirits so that they are:
(c) Location. A proprietor must place the prescribed marks on one side of the case or encased container, or on the head of the package.
(26 U.S.C. 5206)