CFR›Title 27›Chapter I›Part 22›Subpart M ContainsSections 22.161–22.165CorpusDaily eCFRDisplayed edition2026-07-06Last updated2026-07-06 Subpart M—Records of Transactions Sections 22.161 § 22.161 Records. 22.162 § 22.162 Inventories. 22.163 § 22.163 Time for making entries. 22.164 § 22.164 Filing and retention of records. 22.165 § 22.165 Photographic copies of records. Previous L Subpart L—Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol Next N Subpart N—Use of Tax-Free Spirits by the United States or Government Agency