§ 5721. Inventories
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/usc/title-26/section-5721A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.
(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–33, title IX, § 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111–3, title VII, § 702(a)(2)(A), Feb. 4, 2009, 123 Stat. 108.)
Connections28 cite this · traces to 3
Cited by 28 sections · top 27
CFR
- § 40.523Inventories.
- § 40.525Discontinuance of operations.
- § 44.146Closing.
- § 40.434Closing.
- § 40.461Discontinuance of operations.
- § 44.145Special.
- § 44.161Discontinuance of operations.
- § 40.201Inventories.
- § 40.431General.
- § 40.432Opening.
- § 40.331Discontinuance of operations.
- § 44.144Opening.
- § 40.433Special.
register
- Rules and RegulationsNotice
- Rules and RegulationsNotice and request for comments
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- Rules and RegulationsFinal rule; Treasury decision
- NoticesNotice of Information Collection; request for comment
- Proposed RulesNotice and request for comments
- NoticesNotice
- Rules and RegulationsDEPARTMENT OF THE TREASURY
- NoticesNotice
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- Proposed RulesNotice
Traces to 3 documents
17 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 713
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1422
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 105–33, title IX, § 9302(h)(2)(A)
- 111 Stat. 674
- Pub. L. 111–3, title VII, § 702(a)(2)(A)
- 123 Stat. 108
- Pub. L. 111–3
- Pub. L. 105–33
- Pub. L. 94–455
- Pub. L. 85–859
- section 702(a)(6) of Pub. L. 111–3
- section 9302(i) of Pub. L. 105–33
- section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5721
Inventories
Fed. Reg.×14
C.F.R.×13
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 713
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1422
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 20 · showing 8Cited by 28 across 3 sources