When a gauge record is required by this part, the proprietor must prepare the gauge record in a manner that shows:
(a) The serial number of the gauge record, which must either:
(1) Commence with ``1'' at the start of each calendar or fiscal year, or
(2) Be a unique identifying number that is not repeated.
(b) From the following, the applicable circumstances requiring the gauge--
(1) Production gauge and entry for deposit in the storage or processing account at the distilled spirits plant where the spirits were produced;
(2) Packaging of spirits or wine filled from a tank in the storage account at the same distilled spirits plant;
(3) Transfer from the processing or storage account to the production account for redistillation;
(4) Repackaging of spirits of 190[deg] or more of proof; or
(5) Gauge on return to bond in production or processing operations of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues;
(c) The date of the gauge;
(d) Any related form or record (identification, serial number and date);
(e) The kind of spirits or formula number for denatured spirits;
(f) The proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190[deg] or more of proof);
(g) When containers are to be filled, the type and number of containers;
(h) The age of the spirits;
(i) The name and distilled spirits plant number of the producer or warehouseman; and
(j) The following gauge data--
(1) Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons;
(2) Cooperage identification (``C'' for charred, ``REC'' for recharred, ``P'' for plain, ``PAR'' for paraffined, ``G'' for glued, or ``R'' for reused, and ``PS'' if a barrel has been steamed or water soaked before filling);
(3) Entry proof for whiskey;
(4) Proof gallons per filled package; and
(5) Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine. (26 U.S.C. 5207)