Each manufacturer of vinegar by the vaporizing process must keep accurate and complete daily records of production operations. It is not necessary to create records to satisfy this requirement if the records kept by the manufacturer in the ordinary course of business contain all required information. The required information consists of the following:

1. (a) The kind and quantity of fermenting or distilling materials received on the premises;
2. (b) The kind and quantity of materials fermented or mashed;
3. (c) The proof gallons of distilled spirits produced;
4. (d) The proof gallons of distilled spirits used in the manufacture of vinegar;
5. (e) The wine gallons of vinegar produced; and

6. (f) The wine gallons of vinegar removed from the premises.

   (26 U.S.C. 5504)