[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.22]

[Page 1205]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194_LIQUOR DEALERS--Table of Contents
 
                 Subpart C_Special (Occupational) Taxes
 
Sec. 194.22  Selling or offering for sale.

    Whether the activities of any person constitute engaging in the 
business of selling or offering for sale is to be determined by the 
facts in each case, but any course of selling or offering for sale, 
though to a restricted class of persons or without a view to profit, is 
within the meaning of the statute.

                           Dealers Classified