Code of Federal Regulations · Section
§ 44.81 — Persons Required To Qualify
27 C.F.R. § 44.81
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Every person who intends to engage in business as an export warehouse proprietor, as defined in this part, shall qualify as such in accordance with the provisions of this part.
Authorizing Statute
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Bond26 U.S.C. § 5711
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301