{"data":{"id":"us/27-cfr-25.294","jurisdiction":"us","citation":"27 CFR 25.294","heading":"Inventories.","body":"(a) The brewer shall take a physical inventory of beer and cereal beverage at least once each calendar month. The brewer may take this inventory within 7 days of the close of the calendar month for which made.\n(b) The brewer shall make a record of inventories of beer or cereal beverage which will show the following:\n(1) Date taken;\n(2) Quantity of beer and cereal beverage on hand;\n(3) Losses, gains, and shortages; and\n(4) Signature, under penalties of perjury of the brewer or person taking this inventory.\n(c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 25—BEER","Subpart U—Records and Reports"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3d7980de16ace30c4fa4655233de51f49ab811a4c01874ea01fe956aef97ee47","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.293","next":"us/27-cfr-25.295"},"notice":"GroundRules: Original legal text. Not legal advice."}