49 C.F.R. § 173.24b
(a) Outage and filling limits.
(1) Except as otherwise provided in this subchapter, liquids and liquefied gases must be so loaded that the outage is at least five percent for materials poisonous by inhalation, or at least one percent for all other materials, of the total capacity of a cargo tank, portable tank, tank car (including dome capacity), multi-unit tank car tank, or any compartment thereof, at the following reference temperatures—
(b) Equivalent steel. For the purposes of this section, the reference stainless steel is stainless steel with a guaranteed minimum tensile strength of 51.7 deka newtons per square millimeter (75,000 psi) and a guaranteed elongation of 40 percent or greater. Where the regulations permit steel other than stainless steel to be used in place of a specified stainless steel (for example, as in § 172.102 of this subchapter, special provision B30), the minimum thickness for the steel must be obtained from one of the following formulas, as appropriate:
Formula for metric units
e1 = (12.74e0) / (Rm1 A1) 1/3
Formula for non-metric units
e1 = (144.2e0) / (Rm1 A1) 1/3
where: e0 = Required thickness of the reference stainless steel in mm or inches respectively; e1 = Equivalent thickness of the steel used in mm or inches respectively; Rm1 = Specified minimum tensile strength of the steel used in deka-newtons per square millimeter or pounds per square inch respectively; and A1 = Specified minimum percentage elongation of the steel used multiplied by 100 (for example, 20 percent times 100 equals 20). Elongation values used must be determined from a 50 mm or 2 inch test specimen.
(d) A bulk packaging may not be loaded with a hazardous material that:
(e) Stacking of IBCs and Large Packagings.
(f) UN portable tanks.
(2) UN portable tanks manufactured outside the United States. A UN portable tank manufactured outside the United States, in accordance with national or international regulations based on the UN Recommendations (IBR, see § 171.7 of this subchapter), which is an authorized packaging under § 173.24 of this subchapter, may be filled, offered and transported in the United States, if the § 172.101 Table of this subchapter authorizes the hazardous material for transportation in the UN portable tank and it conforms to the applicable T codes, and tank provision codes, or other special provisions assigned to the hazardous material in Column (7) of the Table. In addition, the portable tank must—
[Amdt. 173-224, 55 FR 52612, Dec. 21, 1990, as amended at 56 FR 66266, Dec. 20, 1991; Amdt. 173-234, 58 FR 51532, Oct. 1, 1993; Amdt. 173-243, 60 FR 40038, Aug. 4, 1995; Amdt. 173-252, 61 FR 28676, June 5, 1996; Amdt. 173-255, 61 FR 50624, Sept. 26, 1996; 66 FR 33426, June 21, 2001; 67 FR 15743, Apr. 3, 2002; 68 FR 75742, Dec. 31, 2003; 74 FR 2255, Jan. 14, 2009; 76 FR 56315, Sept. 13, 2011]