CFR›Title 27›Chapter II›Part 479›Subpart K ContainsSections 479.151–479.152CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 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). Previous J Subpart J—Stolen or Lost Firearms or Documents Next L Subpart L—Distribution and Sale of Stamps