CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL > SUBPART M—Records of Transactions (§22.161 to §22.165)