Code of Federal Regulations · Section
§ 19.328 — Determining Age Of Mingled Spirits
27 C.F.R. § 19.328
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When spirits are mingled, the age of the spirits for the entire lot will be the age of the youngest spirits contained in the lot.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Regulation of operations26 U.S.C. § 5201