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Electronic Code of Federal Regulations
Title 27: Alcohol, Tobacco and Firearms
§19.51 Home production of distilled spirits prohibited.
A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. 5171. All distilled spirits produced in the United States are subject to the tax imposed by 26 U.S.C. 5001.
(26 U.S.C. 5001, 5601, and 5602)