Code of Federal Regulations · Section
§ 44.151 — Closing
27 C.F.R. § 44.151
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A closing report, covering the period from the first of the month to the date of the closing inventory, or the day preceding the date of an inventory made in connection with a superseding bond, shall be made with such inventory.
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