27 C.F.R. § 19.479 – Restrictions on dispositions of bulk spirits.

(a) Bulk spirits for nonindustrial use. A proprietor may sell or dispose of spirits for nonindustrial use in containers holding more than one wine gallon only to the persons and for the purposes specified in § 1.80 of this chapter.
(b) Bulk spirits for industrial use. If a proprietor withdraws spirits (other than alcohol or neutral spirits) from bond in containers holding more than one wine gallon for industrial use, the proprietor must ship or deliver the spirits directly to the user of the spirits as provided in § 1.95 of this chapter.
(26 U.S.C. 5201)