CFR›Title 27›Chapter I›Part 31›27 CFR Part 31 Subpart C Citation27 CFR Part 31 Subpart CContainsSections § 31.21–§ 31.22; Subject groups Certain Organizations, Agencies, and Persons–Dealers ClassifiedCorpusDaily eCFRDisplayed edition2026-09-03Last updated2026-09-03 Subpart C—Activities Subject to This Part Contents § 31.21 § 31.21 Basis of regulation. § 31.22 § 31.22 Selling or offering for sale. Certain Organizations, Agencies, and Persons Certain Organizations, Agencies, and Persons Dealers Classified Dealers Classified Authority26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805.SourceT.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.