27 C.F.R. § 25.185 Mingling.
Title 27 - Alcohol, Tobacco Products and Firearms
Beer transferred without payment of tax from one brewery to another brewery belonging to the same brewer may be mingled with beer of the receiving brewery. The brewer may handle the beer transferred in accordance with the requirements of this part relating to beer produced in the receiving brewery. (Sec. 201, Pub. L. 85–859, 72 Stat. 1389, as amended (26 U.S.C. 5414))
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart L—Removals Without Payment of Tax
Transfer to Another Brewery of Same Ownership
§ 25.185 Mingling.