26 U.S.C. § 5131: Packaging distilled spirits for industrial uses

(a) GeneralThe Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons. (b) Cross referenceFor provisions relating to containers of distilled spirits, see section 5206.