Code of Federal Regulations · Section
§ 27.121 — Containers
27 C.F.R. § 27.121
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Imported distilled spirits may be bottled in either domestic or imported containers conforming to the provisions of subpart N of this part.
Authorizing Statute
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General26 U.S.C. § 5301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001