United States Code · Section
§ 5559 — Determinations
26 U.S.C. § 5559
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Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.
Implementing Regulations
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§ 19.285 Proof determination of distilled spirits.27 C.F.R. § 19.285
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§ 19.284 Quantity determination of bulk spirits.27 C.F.R. § 19.284