Code of Federal Regulations · Section
§ 19.371 — Inventories Of Wines And Bulk Spirits In Processing
27 C.F.R. § 19.371
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A proprietor must take a physical inventory of all wines and bulk spirits (except packages) held in the processing account at the close of each calendar quarter. The results of the inventory must be recorded as provided in subpart V of this part. TTB may require additional inventories at any time.
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