# 27 C.F.R. § 25.181 (2026): Eligibility

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_181

## Section

- **Citation:** 27 C.F.R. § 25.181 (2026)
- **Heading:** Eligibility
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart L: Removals Without Payment of Tax / § 25.181: § 25.181   Eligibility.

## Text

A brewer may remove beer without payment of tax for transfer to any other brewery of the same ownership. These removals include a removal from a brewery owned by one corporation to a brewery owned by another corporation if (a) one corporation owns the controlling interest in the other corporation, or (b) the controlling interest in each corporation is owned by the same person. Beer removed under this section may, while in transit, be reconsigned to another brewery of the same ownership or be returned to the shipping brewery.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5414))

## Nearby sections

- [27 C.F.R. § 25.181 (2026) § 25.181   Eligibility.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_181.md)
- [27 C.F.R. § 25.182 (2026) § 25.182   Kinds of containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_182.md)
- [27 C.F.R. § 25.183 (2026) § 25.183   Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_183.md)
- [27 C.F.R. § 25.184 (2026) § 25.184   Losses in transit.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_184.md)
- [27 C.F.R. § 25.185 (2026) § 25.185   Mingling.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_185.md)
- [27 C.F.R. § 25.186 (2026) § 25.186   Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_186.md)
- [27 C.F.R. § 25.191 (2026) § 25.191   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_191.md)
- [27 C.F.R. § 25.192 (2026) § 25.192   Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_192.md)
- [27 C.F.R. § 25.195 (2026) § 25.195   Removals for analysis.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_195.md)
- [27 C.F.R. § 25.196 (2026) § 25.196   Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_196.md)
- [27 C.F.R. § 25.201 (2026) § 25.201   Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_201.md)
- [27 C.F.R. § 25.203 (2026) § 25.203   Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_203.md)
- [27 C.F.R. § 25.205 (2026) § 25.205   Production.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_205.md)
- [27 C.F.R. § 25.206 (2026) § 25.206   Removal of beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_181. Check the current official text before relying on it. Not legal advice.