CFR›Title 27›Chapter I›Part 19›Subpart V›Subject Group Tax Records ContainsSections 19.611–19.615CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 19.611 § 19.611 Records of tax determination in general. 19.612 § 19.612 Summary records of tax determinations. 19.613 § 19.613 Average effective tax rate records. 19.614 § 19.614 Inventory reserve records. 19.615 § 19.615 Standard effective tax rate records. Previous Storage Records Storage Records