1. Regulations
  2. title 27
  3. chapter I
  4. part 5
  5. subpart A
  6. § 5.2

View all text of Subpart A [§ 5.1 - § 5.12]

§ 5.2 - Territorial extent.

The provisions of this part apply to the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico.

AUTHORITY: 26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.

SOURCE: T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted.

CITE AS: 27 CFR 5.2