Daily eCFR

Subpart K—Examination of Books and Records

27 CFR Part 479 Subpart K

Citation27 CFR Part 479 Subpart K

ContainsSections § 479.151–§ 479.152

CorpusDaily eCFR

Displayed edition2026-10-15

Last updated2026-10-15

Subpart K—Examination of Books and Records

Sections

§ 479.151
§ 479.151 Failure to make returns: Substitute returns.
§ 479.152
§ 479.152 Penalties (records and returns).

Authority26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

Source36 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.