26 U.S.C. § 5414: Transfer of beer between bonded facilities

any removal from one brewery to another brewery belonging to the same brewer, one such corporation owns the controlling interest in the other such corporation, or the controlling interest in each such corporation is owned by the same person or persons, and the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor’s premises, or from the time of divestment of interest, whichever is later.