§ 19.577. Documents that are not records.
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/us/cfr/t27/s§ 19.577·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The term "records" as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. Approved active formulas, plant registrations and similar records are permanent in nature and must be maintained in a permanent file. (26 U.S.C. 5207)
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§ 19.577
Documents that are not records.
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