Title 27

PART 71 SUBPART A

Subpart A - Scope and Construction of Regulations

• 26 U.S.C. 5271, 5181, 5712, 5713, 7805, 27 U.S.C. 204.
• 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.

27:2.0.1.4.8.1.260.1	SECTION 71.1	71.1 Scope of part.
27:2.0.1.4.8.1.260.2	SECTION 71.2	71.2 Liberal construction.
27:2.0.1.4.8.1.260.3	SECTION 71.3	71.3 Forms prescribed.
27:2.0.1.4.8.1.260.4	SECTION 71.4	71.4 Delegations of the Administrator.

---