any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery. . (b) Effective date The amendments made by this section shall apply to any calendar quarters beginning more than 1 year after the date of the enactment of this Act. 204. Transfer of beer between bonded facilities (a) In general Section 5414 of the Internal Revenue Code of 1986 is amended to read as follows: 5414. Transfer of beer between bonded facilities (a) In general Beer may be removed from one brewery to another bonded brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include— (1) any removal from one brewery to another brewery belonging to the same brewer, (2) any removal from a brewery owned by one corporation to a brewery owned by another corporation when— (A) one such corporation owns the controlling interest in the other such corporation, or (B) the controlling interest in each such corporation is owned by the same person or persons, and (3) any removal from one brewery to another brewery when— (A) 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 (B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (b) Transfer of liability for tax For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later. . (b) Removal from brewery by pipeline Section 5412 of the Internal Revenue Code of 1986 is amended by inserting pursuant to section 5414 or before by pipeline . (c) Effective