27 C.F.R. § 40.423
Current through May 31, 2024
An opening report, covering the period from the date of the opening inventory to the end of the month, shall be made on or before the 10th day following the end of the month in which the business was commenced.
27 C.F.R. § 40.423
72 Stat. 1422; 26 U.S.C. 5722