Code of Federal Regulations · Section
§ 44.254 — Shipping Containers
27 C.F.R. § 44.254
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Each shipping case, crate, or other container, in which cigars are to be withdrawn, under this subpart, shall bear a distinguishing number, such number to be assigned by the customs warehouse proprietor.
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