Code of Federal Regulations · Section
§ 40.426 — Closing
27 C.F.R. § 40.426
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A closing report, covering the period from the first of the month to the date of the closing inventory, shall be made with such inventory.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Reports26 U.S.C. § 5722