Kind
1. As applied to wines, kind shall mean the classes and types of wines as
prescribed in 27 CFR part 4.
2. As applied to spirits, except as provided in Sec. 19.597, kind shall mean class
and type as prescribed in 27 CFR part 5.
Knockdown condition
For firearms: A taxable article that is unassembled but complete as to all component parts.
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