Code of Federal Regulations · Section
§ 40.432 — Opening
27 C.F.R. § 40.432
View:
An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Inventories26 U.S.C. § 5721