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§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.
[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986, as amended by T.D. ATF-374, 61 FR 29957, June 13, 1996]