United States Code · Section
§ 5721 — Inventories
26 U.S.C. § 5721
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Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.
Implementing Regulations
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§ 40.331 Discontinuance of operations.27 C.F.R. § 40.331
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§ 40.201 Inventories.27 C.F.R. § 40.201
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§ 40.523 Inventories.27 C.F.R. § 40.523
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§ 44.161 Discontinuance of operations.27 C.F.R. § 44.161
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§ 40.431 General.27 C.F.R. § 40.431
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§ 40.525 Discontinuance of operations.27 C.F.R. § 40.525
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§ 44.145 Special.27 C.F.R. § 44.145
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§ 40.434 Closing.27 C.F.R. § 40.434
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§ 44.144 Opening.27 C.F.R. § 44.144
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§ 40.432 Opening.27 C.F.R. § 40.432
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§ 40.433 Special.27 C.F.R. § 40.433
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§ 44.146 Closing.27 C.F.R. § 44.146
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§ 40.461 Discontinuance of operations.27 C.F.R. § 40.461