Title 27

PART 479 SUBPART I

Subpart I - Records and Returns

• 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
• 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

27:3.0.1.2.4.9.31.1

SECTION 479.131

479.131 Records.

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