Code of Federal Regulations · Section
§ 21.26 — Formula No. 12-a
27 C.F.R. § 21.26
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Formula. To every 100 gallons of alcohol of not less than 185 proof add:
Five gallons of toluene or 5 gallons of heptane.
Authorizing Statute
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Denaturing materials26 U.S.C. § 5242