27 C.F.R. § 19.981 Inventories.
Title 27 - Alcohol, Tobacco Products and Firearms
Proprietors shall take actual physical inventory of all spirits (including fuel alcohol) on bonded premises at least once during each period for which a report is required by §19.988. The results of the inventory shall be posted in the applicable records required by §19.982. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Y—Distilled Spirits For Fuel Use
Accounting for Spirits
§ 19.981 Inventories.