CFR›Title 27›Chapter I›Part 19›Subpart R ContainsSections 19.461–19.465CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart R—Losses and Shortages Sections 19.461 § 19.461 Losses and shortages in general. 19.462 § 19.462 Determination of losses in bond. 19.463 § 19.463 Loss of spirits from packages. 19.464 § 19.464 Losses after tax determination. 19.465 § 19.465 Shortages of bottled spirits. Previous Q Subpart Q—Return of Spirits to Bonded Premises and Voluntary Destruction Next S Subpart S—Containers and Marks