49 C.F.R. § 179.100-6
(a) The wall thickness after forming of the tank shell and heads must not be less than that specified in § 179.101, nor that calculated by the following formula:
t = Pd / 2SE
Where: d = Inside diameter in inches; E = 1.0 welded joint efficiency; except for heads with seams = 0.9; P = Minimum required bursting pressure in p.s.i.; S = Minimum tensile strength of plate material in p.s.i., as prescribed in § 179.100-7; t = Minimum thickness of plate in inches after forming.
[29 FR 18995, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 179-10, 36 FR 21344, Nov. 6, 1971]