Title 27

PART 19 SUBPART R

Subpart R - Losses and Shortages

• 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

27:1.0.1.1.15.18.215.1	SECTION 19.461	19.461 Losses and shortages in general.
27:1.0.1.1.15.18.215.2	SECTION 19.462	19.462 Determination of losses in bond.
27:1.0.1.1.15.18.215.3	SECTION 19.463	19.463 Loss of spirits from packages.
27:1.0.1.1.15.18.215.4	SECTION 19.464	19.464 Losses after tax determination.
27:1.0.1.1.15.18.215.5	SECTION 19.465	19.465 Shortages of bottled spirits.

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