27 CFR 46.71 - Scope of subpart.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

View all text of Subpart C [§ 46.71 - § 46.81]

§ 46.71 - Scope of subpart.

This subpart prescribes the requirements necessary to implement 26 U.S.C. 5708,concerning,and,which,rendered,or,1958.

[T.D. 6871, 31 FR 59, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55857, Sept. 28, 1979; T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]