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Regulations last checked for updates: Nov 23, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter II
Part 479
Subpart K - Subpart K—Examination of Books and Records
§ 479.151 - Failure to make returns: Substitute returns.
§ 479.152 - Penalties (records and returns).
authority:
26 U.S.C. 5812
;
26 U.S.C. 5822
;
26 U.S.C. 7801
;
26 U.S.C. 7805.
source:
36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
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