27 CFR § 22.23 - Allowance of claims.

---
identifier: "/us/cfr/t27/s22.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 22.23 - Allowance of claims."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "22.23"
section_name: "Allowance of claims."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "22"
part_name: "DISTRIBUTION AND USE OF TAX-FREE ALCOHOL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306."
regulatory_source: "T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted."
cfr_part: "22"
---