27 C.F.R. § 26.112
Aug. 16, 1954, Ch. 736, 68A Stat. 775, ( 26 U.S.C. 6301 ); June 29, 1956, Ch. 462, 70 Stat. 391 ( 26 U.S.C. 6301 )
EFFECTIVE DATE NOTE: By T.D. TTB-89, 76 FR 3513, Jan. 20, 2011, § 26.112 was amended by revising paragraph (b), the last sentence of paragraph (c)(1), and paragraph (d), effective from Feb. 22, 2011 to Feb. 24, 2014
Approved by the Office of Management and Budget under control number 1512-0497