27 C.F.R. § 44.146

Current through September 30, 2024

Section 44.146 - Closing

A closing inventory shall be made by the export warehouse proprietor when he transfers ownership or concludes business. Where the proprietor transfers ownership the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.

27 C.F.R. § 44.146

72 Stat. 1422; 26 U.S.C. 5721

25 FR 4719, 5/28/1960. Redesignated at 40 FR 16835, 4/15/1975, as amended by T.D. ATF-480, 67 FR 30802, 5/8/2002