Title 27

PART 479 SUBPART K

Subpart K - Examination of Books and Records

• 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.

27:3.0.1.2.4.11.31.1	SECTION 479.151	479.151 Failure to make returns: Substitute returns.
27:3.0.1.2.4.11.31.2	SECTION 479.152	479.152 Penalties (records and returns).

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