---
kind: "section"
citation: "27 C.F.R. § 5.85"
title: "27"
number: "5.85"
heading: "Reserved"
url: "https://uscodex.org/cfr/27/5.85"
---

# §5.85. Reserved



## Notes

### Authority

Authority: 26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.

### Source

Source: T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted.