Code of Federal Regulations · Section
§ 21.43 — Formula No. 18
27 C.F.R. § 21.43
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(a) Formula. To every 100 gallons of alcohol of not less than 160 proof add:
One hundred gallons of vinegar of not less than 90-grain strength or 150 gallons of vinegar of not less than 60-grain strength.
(b) Authorized uses. (1) As a raw material:
511. Vinegar.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
Authorizing Statute
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Denaturing materials26 U.S.C. § 5242