Code of Federal Regulations · Section
§ 44.145 — Special
27 C.F.R. § 44.145
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A special inventory shall be made by the export warehouse proprietor whenever required by any appropriate TTB officer.
Authorizing Statute
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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
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Inventories26 U.S.C. § 5721