The United States or any of its Government agencies may withdraw specially denatured spirits from a distilled spirits plant or dealer under this part, as authorized by 26 U.S.C. 5214(a)(2) and 5271 . Before any specially denatured spirits may be withdrawn, a permit to procure the spirits shall be obtained as provided in § 20.25 .
27 C.F.R. §20.241
26 U.S.C. 5214 , 5271 , 5272 , 5276