1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 71
  5. subpart F
  6. subjgrp 270
  7. § 71.76

View all text of Subjgrp 270 [§ 71.74 - § 71.76]

§ 71.76 - At hearing.

Motions at the hearing may be made in writing to the administrative law judge or stated orally on the record.

AUTHORITY: 26 U.S.C. 5271, 5181, 5712, 5713, 7805, 27 U.S.C. 204.

SOURCE: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.

CITE AS: 27 CFR 71.76