Section 70.131 - Conditions to allowance(a) For regulations under section 6416 of the Internal Revenue Code, see part 53 of this chapter, relating to manufacturers excise taxes on firearms and ammunition.(b) For regulations under section 6423 of the Internal Revenue Code, see part 29 of this chapter, relating to distilled spirits, wine, and beer; and part 46 of this chapter, relating to tobacco products, and cigarette papers and tubes.T.D. ATF-331, 57 FR 40328, 9/3/1992, as amended by T.D. ATF-457, 66 FR 32219, 6/14/2001; T.D. ATF-462, 66 FR 42737, 8/15/2001