Code of Federal Regulations · Section
§ 44.149 — Monthly
27 C.F.R. § 44.149
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A report for each full month shall be made on or before the 20th day following the end of the month covered in the report.
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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Reports26 U.S.C. § 5722