Code of Federal Regulations · Section
§ 19.291 — General
27 C.F.R. § 19.291
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The regulations in this subpart cover production operations. A proprietor authorized to produce distilled spirits must conduct production operations in accordance with the provisions of this subpart. Subpart V of this part sets forth recordkeeping requirements that apply to production operations.
Authorizing Statute
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Regulation of operations26 U.S.C. § 5201
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001