CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 70—PROCEDURE AND ADMINISTRATION > SUBPART E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives (§70.411 to §70.486) > 70.446—Rulings.