71.107a—Appropriate TTB officer's decision.
(a)
When the appropriate TTB officer issues an initial decision in accordance with § 71.79, the decision shall become a part of the record. The decision shall consist of
(1)
A brief statement of the issues involved in the proceedings;
(2)
The appropriate TTB officer's findings and conclusions, as well as the reasons therefor; and
(3)
The appropriate TTB officer's determination on the record.
Code of Federal Regulations
[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986, as amended by T.D. ATF-374, 61 FR 29957, June 13, 1996]