1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart K
  6. subjgrp 40
  7. § 40.426

View all text of Subjgrp 40 [§ 40.421 - § 40.461]

§ 40.426 - Closing.

A closing report, covering the period from the first of the month to the date of the closing inventory, shall be made with such inventory.

(72 Stat. 1422; 26 U.S.C. 5722) Inventories

SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

CITE AS: 27 CFR 40.426