27 C.F.R. § 44.146 Closing.
Title 27 - Alcohol, Tobacco Products and Firearms
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. (72 Stat. 1422; 26 U.S.C. 5721) [25 FR 4719, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–480, 67 FR 30802, May 8, 2002]
Title 27: Alcohol, Tobacco and Firearms
PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart G—Operations by Export Warehouse Proprietors
Inventories
§ 44.146 Closing.
