(a) Receipts. A proprietor must maintain daily records of the spirits, wines, and alcoholic flavoring materials received into the processing account for the manufacture of distilled spirits products. Total receipts must be summarized showing the amount of:

1. (1) Spirits received from storage or production at the same plant;
2. (2) Spirits received from other plants by transfer in bond;
3. (3) Spirits received from customs custody;
4. (4) Spirits received by return to bond;
5. (5) Wines received from the storage at the same plant;
6. (6) Wines received by transfer in bond; and
7. (7) Alcoholic flavoring materials received.

(e) Other dispositions. A proprietor must maintain daily records of all other dispositions of spirits, wines and alcoholic flavoring materials, including, but not limited to, records regarding the following:

1. (1) Spirits, wines, and alcoholic flavoring materials removed from the distilled spirits plant premises;
2. (2) Transfers in bond;
3. (3) Spirits transferred to the production account for redistillation;
4. (4) Redistillation of spirits, including the production of gin or vodka by other than original and continuous distillation;
5. (5) Voluntary destruction of spirits or wines; and

6. (6) Losses of spirits, wines and alcoholic flavoring materials.

   (26 U.S.C. 5207)