Link to an amendment published at 89 FR 87952, Nov. 6, 2024.
The regulations in this part shall be liberally contrued to secure just, expeditious, and efficient determination of the issues presented. The Rules of Civil Procedure for the U.S. District Courts (28 U.S.C. appendix), where applicable, shall be a guide in any situation not provided for or controlled by this part but shall be liberally construed or relaxed when necessary.
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[T.D. ATF-92, 46 FR 46917, Sept. 23, 1981]
source: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.
cite as: 27 CFR 71.2