CFR›Title 27›Chapter I›Part 71›27 CFR Part 71 Subpart A Citation27 CFR Part 71 Subpart AContainsSections § 71.1–§ 71.4CorpusDaily eCFRDisplayed edition2026-09-08Last updated2026-09-08 Subpart A—Scope and Construction of Regulations Sections § 71.1 § 71.1 Scope of part. § 71.2 § 71.2 Liberal construction. § 71.3 § 71.3 Forms prescribed. § 71.4 § 71.4 Delegations of the Administrator. Authority5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204.Source21 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.