(a) When the appropriate TTB officer issues an initial decision in accordance with § 71.79, the decision shall become a part of the record. The decision shall consist of
(1) A brief statement of the issues involved in the proceedings;
(2) The appropriate TTB officer's findings and conclusions, as well as the reasons therefor; and
(3) The appropriate TTB officer's determination on the record.
[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986, as amended by T.D. ATF-374, 61 FR 29957, June 13, 1996]
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 71.107a