27 C.F.R. § 21.68 Formula No. 38–F.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Formula. To every 100 gallons of alcohol add:
(1) Six pounds of either boric acid, N.F., or Polysorbate 80, N.F.; 1 (2) A total of at least 3 pounds of any two or more denaturing materials listed under Formula No. 38–B, plus sufficient boric acid, N.F., or Polysorbate 80, N.F., to total 10 pounds of denaturant; or (3) Seven pounds of zinc chloride, U.S.P., 2.6 fluid ounces of hydrochloric acid, N.F., and a total of 3 pounds of any two or more of the denaturing materials listed under Formula No. 38–B. (b) Authorized uses. (1) As a solvent:
132. Mouth washes. 210. External pharmaceuticals, not U.S.P. or N.F. 244. Antiseptic solutions, U.S.P. or N.F. (2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
Title 27: Alcohol, Tobacco and Firearms
PART 21—FORMULAS FOR DENATURED ALCOHOL AND RUM
Subpart D—Specially Denatured Spirits Formulas and Authorized Uses
§ 21.68 Formula No. 38–F.