---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part19/subpartR"
level: "subpart"
label: "Subpart R"
heading: "Losses and Shortages"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part19-subpartR"
sections_count: 5
---

# Subpart R — Losses and Shortages

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A — Alcohol › Part 19 — Distilled Spirits Plants

## Sections

- [§19.461. Losses and shortages in general.](/cfr/27/19.461.md)
- [§19.462. Determination of losses in bond.](/cfr/27/19.462.md)
- [§19.463. Loss of spirits from packages.](/cfr/27/19.463.md)
- [§19.464. Losses after tax determination.](/cfr/27/19.464.md)
- [§19.465. Shortages of bottled spirits.](/cfr/27/19.465.md)