1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 44
  5. subpart G
  6. subjgrp 110
  7. § 44.151

View all text of Subjgrp 110 [§ 44.147 - § 44.151]

§ 44.151 - Closing.

A closing report, covering the period from the first of the month to the date of the closing inventory, or the day preceding the date of an inventory made in connection with a superseding bond, shall be made with such inventory.

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

AUTHORITY: 26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

SOURCE: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

CITE AS: 27 CFR 44.151