[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR71.2]

[Page 357]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 71_RULES OF PRACTICE IN PERMIT PROCEEDINGS--Table of Contents
 
             Subpart A_Scope and Construction of Regulations
 
Sec.  71.2  Liberal construction.

    The regulations in this part shall be liberally contrued to secure 
just, expeditious, and efficient determination of the issues presented. 
The Rules of Civil Procedure for the U.S. District Courts (28 U.S.C. 
appendix), where applicable, shall be a guide in any situation not 
provided for or controlled by this part but shall be liberally construed 
or relaxed when necessary.

(5 U.S.C. 552(a) (80 Stat. 383, as amended))

[T.D. ATF-92, 46 FR 46917, Sept. 23, 1981]