application in their own name and receive a permit in accordance with §19.688(a). (26 U.S.C. 5172, 5181)

for the United States), and §19.282 (general requirements for gauging and measuring equipment). (26 U.S.C. 5201, 5202, 5203, 5204, 5207, 5213, 5555)

a record is such that the information is not readily understandable, the appropriate TTB officer may require the proprietor to present the information in a format or arrangement that will facilitate the review of the information. (26 U.S.C. 5207)

consignor must also prepare a new invoice or shipping document for the new consignee and must mark the new invoice or shipping document “reconsignment.” (26 U.S.C. 5181, 5212)

taxpayer is a trust or estate. (Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109)) (Approved by the Office of Management and Budget under control number 1512-0492)

specifically identifying the notification of allowance of credit. The claimant may not anticipate allowance of a credit or make an adjusting entry in a tax return until TTB has acted on the claim. (Sec. 201, Pub. L. 85-859, 72 Stat. 1332, as amended, 1335, as amended, 1381, as amended, 1395, as amended (26 U.S.C. 5043, 5044, 5061, 5370, 5555))

, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058)

partner. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058)

proprietor as a record of receipt. If spirits are to be transferred to a distilled spirits plant or to bonded wine premises, the proprietor shall use the transfer record and procedures prescribed by §19.405 of this chapter. (Sec. 201, Pub. L. 85-859, 72 Stat. 1382, as amended (

26 U.S.C. 6301, 6311, 6302)) (Approved by the Office of Management and Budget under control numbers 1512-0467 and 1512-0492)

volume. (Sec. 335, Pub. L. 114-113, 129 Stat. 3109, as amended (26 U.S.C. 5041))

(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5033)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993]

, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 FR 5479, Jan. 19, 2001; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

beverage on hand; (3) Losses, gains, and shortages; and (4) Signature, under penalties of perjury of the brewer or person taking this inventory. (c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (

brewer, even though it may be an executed duplicate or other copy of the document. (Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended (26 U.S.C. 5415, 5555))

. 1336, 1352, 1353, 1394; 26 U.S.C. 5062, 5175, 5177, 5551) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]

zone, or deposited in a manufacturing bonded warehouse, as the case may be, or of evidence satisfactory to him that the distilled spirits or wines have been otherwise lawfully disposed of or accounted for: Provided, That all liability under the bond to be canceled has been terminated. (72 Stat. 1352; 26 U.S.C. 5175

26 U.S.C. 5204)) [T.D. ATF-198, 50 FR 8559, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]

26 U.S.C. 5062) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]

26 U.S.C. 5055) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesignated and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

, as amended, 1380, as amended (26 U.S.C. 5214, 5362)) [T.D. ATF-198, 50 FR 8563, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

(26 U.S.C. 5370, 5371)) [T.D. ATF-88, 46 FR 39816, Aug. 5, 1981, as amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

§31.171, persons returning liquors as provided in this section are not required to keep records or submit reports of such transactions. (26 U.S.C. 5132)

records must indicate the names and addresses of locations where alcoholic beverages have been sold or offered for sale and the dates and times that those activities occurred. These commercial records must be available to an appropriate TTB officer upon request. (26 U.S.C. 5121, 5122)

(b) Special provision for limited retail dealers. A limited retail dealer may purchase distilled spirits from a retail dealer in liquors for resale. (26 U.S.C. 5132)

(26 U.S.C. 7805; 27 U.S.C. 205)

) Supporting documents for receipts and dispositions, such as delivery receipts and bills of lading, also may be filed in accordance with the wholesaler's regular accounting and recordkeeping practices. (26 U.S.C. 5121, 5122, 5123)

26 U.S.C. 5722, 5741) [T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28082, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

returned to the manufacturer as notice of such action, which copy shall be retained by the manufacturer. (72 Stat. 1419, as amended, 26 U.S.C. 5707) Lost or Destroyed

authenticated extracts of the stockholders' meetings, bylaws, or directors' meetings, listing the offices that, or the officers who, are authorized to sign documents or otherwise act in behalf of the corporation in matters relating to 26 U.S.C. chapter 52 and the regulations issued thereunder. The corporation must also furnish evidence, in duplicate, of the identity of the officers and directors and each